The Superintendency of Surveillance and Private Security (Superintendencia de Vigilancia y Seguridad Privada, otherwise known as Supervigilancia) is the latest Colombian supervisory body to go digital, requiring data in XBRL to boost quality, consistency and comparability.
The wild days seem to be over for special purpose acquisition companies (SPACs), at least in the US.
The XBRL Standards Board has this week approved an update to the XBRL Data Type Registry (DTR). Most notably, this adds a new item type for use in reporting greenhouse gas emissions.
It is now possible for Italian filers to test financial statements in the Inline XBRL-based European Single Electronic Format (ESEF), thanks to a new online function on the website of the Italian Business Register (Registro delle Imprese).
We note with interest recent reports that listed companies in China are being asked to improve the effectiveness of their internal controls in financial reporting, and the quality of the information they produce.
Fernando Restoy, Chair of the Financial Stability Institute, offers an abundance of food for thought in a recent speech discussing the role of – and consequences for – regulation in the ongoing digital disruption of the financial sector.
Crossing the finishing line of a standards-drafting marathon, the European Financial Reporting Advisory Group (EFRAG) has published its final working paper on sustainability reporting standards.
The Organisation for Economic Co-operation and Development (OECD) has released a public consultation document on its proposals to modernise the transparency instruments available to tax administrations, given the ways technology is changing investment and payment practices.
At an open meeting on Monday, the US SEC put forward landmark new rules on mandatory climate-related disclosures, to be digitally tagged using Inline XBRL, in proposals described by Chair Gary Gensler as “driven by the needs of investors and issuers.”
The International Financial Reporting Standards (IFRS) Foundation has issued its annual XBRL taxonomy updates for financial reporting, publishing the IFRS Accounting Taxonomy 2022 this week.
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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.
