Hans Hoogervorst, outgoing Chair of the International Accounting Standards Board (IASB), has offered his “Final observations of an accidental accountant” at the International Financial Reporting Standards (IFRS) Foundation Virtual Conference 2021.
The European Securities and Markets Authority (ESMA) has published updated draft Regulatory Technical Standards (RTS) for the European Single Electronic Format (ESEF), reflecting this year’s IFRS Taxonomy.
The International Integrated Reporting Council (IIRC) and the Sustainability Accounting Standards Board (SASB) have announced the finalisation of their merger to form the Value Reporting Foundation (VRF).
The European Banking Authority (EBA) has published an erratum for the technical package on its reporting framework 3.0.1.
As we reported in March, filers to the US Securities and Exchange Commission (SEC) must now follow a number of rules from the XBRL US Data Quality Committee (DQC).
In May 2021, the Financial Transparency Act (FTA) was reintroduced to the 117th United States Congress. This bill, if passed, would direct all eight major US financial regulatory agencies to implement consistent data standards for the information they collect from filers under existing securities, commodities and banking laws.
The International Financial Reporting Standards (IFRS) Foundation has recently taken two further significant and concrete steps in the development of the proposed International Sustainability Standards Board (ISSB).
A recent post from the International Monetary Fund (IMF), on ‘How strengthening standards for data and disclosure can make for a greener future,’ lends its support to harmonised and consistent climate disclosures.
An online survey is now available for those interested in responding on the dual consultation by the European Financial Reporting Advisory Group (EFRAG), covering strategic direction and priorities for both itself and the International Accounting Standards Board (IASB).
Tagging the same fact reported multiple times in different sections of an XBRL report leads to duplicate facts, which can be useful – but what if the values don’t match? Revathy Ramanan tackles the issue of inconsistent duplicates and what to do about them in the second post in her series on common errors and pitfalls in […]
Join our Newsletter mailing list to
stay plugged in to the latest
information about XBRL around the world.
By clicking submit you agree to the XBRL International privacy policy which can be found at xbrl.org/privacy
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.
