Latest updates to EDGAR Filer Manual
The US Securities and Exchange Commission (SEC) has adopted an updated version of the EDGAR Filer Manual.
The US Securities and Exchange Commission (SEC) has adopted an updated version of the EDGAR Filer Manual.
The Task Force on Climate-related Financial Disclosures (TCFD) has published its 2022 Status Report, marking five years since it published its final recommendations in 2017.
The International Financial Reporting Standards (IFRS) Foundation has published a summary of the World Standard-setters Conference 2022, and made the plenary sessions available to watch online.
The IFRS Foundation has published comment letters received on the draft IFRS Sustainability Disclosure Taxonomy. We anticipate very significant uptake of the taxonomy around the world, and it is crucial to ensure these digital disclosures are suitable for global consumption.
The IFRS Advisory Council this week discussed (inter alia) ‘Progressing our digital financial reporting strategy.’
CoreFiling has published an interesting case study giving us a look into XBRL adoption in a new country, with a data modernisation project run by the National Bank of Georgia.
The Danish Institute for Human Rights has published a notable discussion paper on sustainability reporting and human rights.
We have recently updated the XBRL Link Role Registry, adding two draft link roles. The new ‘property’ and ‘propertyWithLang’ link roles are intended to provide a standard way to associate key-value metadata with concepts in an XBRL taxonomy.
We enjoyed a recent Accountants Daily article from Simon Grant of Chartered Accountants Australia and New Zealand (CA ANZ) on the need to advance digital reporting in Australia.
The XBRL Standards Board has approved a further Candidate Recommendation of the Calculations 1.1 specification.