IASB discusses feedback on management commentary
The International Accounting Standards Board (IASB) is currently working on overhauling the management commentary.
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Flexible XBRL quality checks enabled as Assertion Severity 2.0 reaches Proposed Recommendation status
The XBRL Standards Board has approved the promotion of the Assertion Severity 2.0 specification to Proposed Recommendation status, helping XBRL users to apply data quality rules in highly flexible ways.
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A look at the future of the SASB Standards and the Framework under the ISSB
In June, the Value Reporting Foundation (VRF) will be consolidated into the International Financial Reporting Standards (IFRS) Foundation, joining the new International Sustainability Standards Board (ISSB).
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EIOPA adds pep(p) to taxonomies in latest release
On 28 February, the European Insurance and Occupational Pensions Authority (EIOPA) issued its latest taxonomy update.
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XBRL US comments on Pay versus Performance
XBRL US has responded to the Securities and Exchange Commission (SEC) request for comment on its proposal on Pay versus Performance, which was recently reopened.
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White House turns attention to digital currency
US President Biden has this week issued an Executive Order on Ensuring Responsible Development of Digital Assets.
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EBA publishes first instalment of reporting framework 3.2
The European Banking Authority (EBA) has published the first phase of version 3.2 of its reporting framework. It comes with a technical package to support implementation, including updated XBRL taxonomies, validation rules, and the Data Point Model (DPM).
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EU classifies social concerns
How should we decide what activities count as ‘social’? It’s a question that’s perhaps even more difficult to measure – and agree upon – than environmental metrics.
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More sustainability standards from EFRAG
As it continues in its standards-setting drive, the European Financial Reporting Advisory Group (EFRAG) has published a further batch of working papers providing draft sustainability reporting standards.
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ISSB puts down roots in Frankfurt
The International Sustainability Standards Board (ISSB) is now on its way to having its first dedicated physical office.
