The European Banking Authority (EBA) has published its regular revised list of validation rules, as included in its Implementing Technical Standards (ITS) on supervisory reporting.
XBRL US has recently submitted comment letters on two proposals by the US Securities and Exchange Commission (SEC), both of which would introduce new Inline XBRL reporting requirements.
The Financial Stability Board (FSB) and International Monetary Fund (IMF) have issued a report marking the close of the second phase of the G20 Data Gaps Initiative (DGI-2), and setting out a workplan for the proposed new initiative.
We liked a recent article by Robert G. Eccles in Forbes, offering ‘A comparative analysis of three proposals for climate-related disclosures.’
Key Audit Matters (KAMs) can illuminate risks of interest to investors. In Japan that information is now XBRL-tagged, opening it up for analysis. We kick off a series of blogs with our initial insights, and a window into the value of digital KAMs data.
Do you need to understand the nuances of ESEF reporting – and how to get anchoring relationships right? If so, new guidance exploring examples of ESEF anchoring is to hand.
The CFA Institute Research Foundation has partnered with Calcbench, providing over 180,000 potential users with instant and systematic access to XBRL data filed with the US Securities and Exchange Commission (SEC).
On 1 June 2022, the European Insurance and Occupational Pensions Authority (EIOPA) published the latest proposed updates to its XBRL taxonomies and data point models (DPMs), used to connect digital definitions with reporting requirements.
The Securities and Exchange Commission (SEC) has adopted new rules on electronic filing, including expanded XBRL reporting, in order “to promote efficiency, transparency, and operational resiliency.”
For those taking a close interest in the development of the European Sustainability Reporting Standards, the European Financial Reporting Advisory Group (EFRAG) has published its ‘Basis for conclusions’ to supplement recent exposure drafts, currently out for consultation.
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XBRL International is a global not for profit operating in the public interest. Our purpose is to improve the accountability and transparency of business performance globally, by providing the open data exchange standard for business reporting.
