White House turns attention to digital currency
US President Biden has this week issued an Executive Order on Ensuring Responsible Development of Digital Assets.
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EBA publishes first instalment of reporting framework 3.2
The European Banking Authority (EBA) has published the first phase of version 3.2 of its reporting framework. It comes with a technical package to support implementation, including updated XBRL taxonomies, validation rules, and the Data Point Model (DPM).
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EU classifies social concerns
How should we decide what activities count as ‘social’? It’s a question that’s perhaps even more difficult to measure – and agree upon – than environmental metrics.
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More sustainability standards from EFRAG
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
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
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
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
Special Purpose Acquisition Companies, or SPACs, have become something of a hot topic.
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Areas of focus at the SEC
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
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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