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More sustainability standards from EFRAG

March 11, 2022

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

March 11, 2022

The International Sustainability Standards Board (ISSB) is now on its way to having its first dedicated physical office.

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Luxembourg moves to online filing with eRISS

March 11, 2022

We note with interest the launch of a new online reporting platform by Luxembourg’s Supervisory Commission for the Financial Sector (Commission de Surveillance du Secteur Financier, CSSF).

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EFRAG comments on IFRS pilot approach

March 11, 2022

The European Financial Reporting Advisory Group (EFRAG) has published a comment letter responding to the new pilot approach to IFRS Standards developed by the International Accounting Standards Board (IASB).

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IFRS Foundation considers SPACs

March 11, 2022

Special Purpose Acquisition Companies, or SPACs, have become something of a hot topic.

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Areas of focus at the SEC

March 11, 2022

It will not have escaped our readers’ notice that it is annual report season in the US – and many other jurisdictions.

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UK to mandate XBRL at Companies House as it tackles corporate transparency

March 4, 2022

The UK has this week brought forward two significant measures aimed at increasing corporate transparency with regard to company ownership and cutting down on economic crime. It will introduce mandatory Inline XBRL at business registrar Companies House.

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Council of the European Union issues negotiating position on CSRD

March 4, 2022

The Council of the European Union has agreed its general approach to the European Commission proposal for a Corporate Sustainability Reporting Directive (CSRD), updating the Non-Financial Reporting Directive (NFRD).

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XBRL US DQC approves more new validation rules

March 4, 2022

The XBRL US Data Quality Committee (DQC) approved version 17 of its freely-available validation rules and guidance in January. This latest update adds eight new rules, taking the total to 91 and coming into effect for filings submitted on or after 1 May 2022.

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SEBI sets out position on free data access

March 4, 2022

The Securities and Exchange Board of India (SEBI) has published a notable circular making clear its approach to securities market data access and terms of use, following a review by its Market Data Advisory Committee.

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