The US Financial Accounting Standards Board (FASB) has issued a proposed accounting standards update that would extend its reference rate reform relief guidance by a further two years.
A shared reporting framework is crucial in producing comparable data – but it may not be sufficient if its application on the ground varies, such as in how values are calculated.
Accountancy Europe has written to Commissioner Mairead McGuinness of the European Commission on the ongoing development of sustainability reporting standards.
We take a look at the Central Securities Depository of Turkey’s value-added data platform. This provides relevant metrics directly to investors and other stakeholders, based on an analysis of XBRL data.
The XBRL US Data Quality Committee (DQC) has this week published its 18th Ruleset for a 45-day public review and comment period, running until 30 May 2020.
The US National Association of Insurance Commissioners (NAIC) has announced a new framework requiring insurance companies to report their climate-related risks, in alignment with the recommendations of the Task Force on Climate-Related Financial Disclosures (TCFD).
For anyone interested in the US Securities and Exchange Commission (SEC) proposal to introduce mandatory digital climate disclosures, there is substantial food for thought in recent remarks by Chair Gary Gensler.
Indonesia’s Directorate General of Taxes (Direktorat Jenderal Pajak) has recently nominated 37 companies, registered at 10 different tax offices, to submit their tax returns using XBRL.
There is new advice for taxonomy users in the US: the Financial Accounting Standards Board (FASB) has issued three proposed Taxonomy Implementation Guides relating to its 2022 GAAP Financial Reporting Taxonomy and SEC Reporting Taxonomy (collectively the ‘GAAP Taxonomy’).
The Japanese government has announced plans to scrap quarterly securities reporting, in an attempt to lighten burdens on companies.
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