Are you interested in US reporting standards? The Financial Accounting Standards Board (FASB) has published an Invitation to Comment (ITC) seeking feedback on its future standard-setting agenda which is open for comment until 22 September 2021.
The Board of the International Organization of Securities Commissions (IOSCO) has published its ‘Report on Sustainability-related Issuer Disclosures,’ capturing its approach and expectations for the development of global baseline sustainability reporting standards.
Our colleagues at XBRL US have responded to the Securities and Exchange Commission (SEC) consultation on disclosure requirements for credit ratings agencies, or Nationally Recognized Statistical Rating Organizations (NRSROs).
Singapore Exchange Regulation (SGX RegCo) set to expand its range of enforcement powers from 1 August, in an interesting development that aims to reinforce Singapore’s capital markets, reduce malfeasance and enhance protection for investors.
Europe is at the start of a learning curve as it implements Inline XBRL reporting in the form of the European Single Electronic Format (ESEF).
The European Banking Authority (EBA) has launched a public consultation on amendments to its Implementing Technical Standards (ITS) on requirements for Common Reporting Framework (COREP) and asset encumbrance reporting, as well as reporting for the purposes of identifying global systemically important institutions (G-SIIs).
A new benchmarking study on global sustainability reporting and assurance practices highlights significant differences between jurisdictions. These extend to the reporting frameworks and methods used as well as the prevalence and level of assurance and the type of practitioner providing the service.
The UK’s Financial Conduct Authority (FCA) is consulting on expanded climate-related disclosures, with comments due by 10 September.
The European Financial Reporting Advisory Group (EFRAG) is seeking input on its public consultation paper on ‘Due Process Procedures for EU Sustainability Reporting Standard-Setting,’ with comments due by 15 September 2021.
This week we bring you two final (for now) posts in our series on ‘ESEF Errors and Common Pitfalls’, from XBRL International’s Guidance Manager Revathy Ramanan.
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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.
