We really enjoyed the clear explanations and South African perspective in a recent article in Accountancy SA, published by the South African Institute of Chartered Accountants (SAICA). Appearing in the November 2021 issue, it tackles the questions of what XBRL is and why it is important to accountants.
What are you doing on 22–24 November? If you are interested in reporting in Europe, or Inline XBRL implementation, you may wish to add the 29th XBRL Europe Digital Week – focusing on the European Single Electronic Format (ESEF) – to your diary.
The formation of the International Sustainability Standards Board (ISSB) was the focus last week of two speeches at COP26 from leading figures in the International Organization of Securities Commissions (IOSCO), a longstanding and crucial supporter of the International Financial Reporting Standards (IFRS) Foundation’s endeavours in this sphere.
Are you considering responding to the International Accounting Standards Board (IASB) consultation on its proposed new framework for preparing management commentaries?
The International Financial Reporting Standards (IFRS) Foundation’s announcement last week of the formation of the International Sustainability Standards Board (ISSB) is still at the forefront of many minds around the world.
At the same time as it announced the creation of the International Sustainability Standards Board (ISSB) at COP26, the International Financial Reporting Standards (IFRS) Foundation also published prototype climate and general sustainability disclosure requirements.
The International Federation of Accountants (IFAC) has unveiled an online platform – dubbed eIS, short for e-International Standards – providing direct, electronic access to certain international accountancy and audit standards and related materials.
The European Financial Reporting Advisory Group (EFRAG) has announced the appointment of more than 70 members to its 11 new Expert Working Groups, created to provide input on the development of draft European sustainability reporting standards.
We were interested to note that Japan’s Financial Accounting Standards Foundation (FASF) has revised its organisational charter to include sustainability reporting standards in its purpose and business, in addition to accounting standards.
The European Securities and Markets Authority (ESMA) has released its annual Public Statement on European Common Enforcement Priorities. This sets out priority issues that ESMA, together with national enforcers, will pay particular attention to in assessing listed companies’ annual reports for 2021.
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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.
