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Plenty to consider on climate disclosures for SEC

June 18, 2021

The US Securities and Exchange Commission (SEC) has now closed its consultation on climate change disclosure rules and published the thousands of responses received, including heavyweight support for mandatory and digital approaches.

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Incorrect dates: Another common ESEF issue

June 18, 2021

Dating problems don’t only plague those seeking the perfect partner – they can also cause angst for filers in pursuit of a flawless ESEF report! This week we bring you another post from XBRL International Guidance Manager Revathy Ramanan in her series on common errors in European Single Electronic Format (ESEF) filings and what to do about […]

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Milestone EU agreement on public country-by-country tax reporting

June 18, 2021

After several years of negotiations, the European Council and European Parliament have reached political agreement on disclosure by multinational companies of the tax they pay in each country.

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Some thoughts on UKSEF from PwC

June 18, 2021

What is UKSEF, how does it relate to European standards, and should companies use it? The UK has its own Inline XBRL format and taxonomy, the UK Single Electronic Format (UKSEF), an analogue to the European Single Electronic Format (ESEF).

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China plans mandatory climate disclosures in green transformation drive

June 18, 2021

Yi Gang, Governor of the People’s Bank of China (PBOC), has promised ambitious new climate disclosure requirements and international collaboration as part of efforts to drive a ‘green transformation’ of Chinese banking.

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Transparency and modernisation on SEC agenda with ‘a lot of regulatory work ahead’

June 18, 2021

The US Securities and Exchange Commission (SEC) has announced its annual regulatory agenda, as included in the Spring 2021 Unified Agenda of Regulatory and Deregulatory Actions published by the Office of Information and Regulatory Affairs.

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Central banks on CBDCs beyond borders

June 18, 2021

Will future central bank digital currencies (CBDCs) transcend national borders – potentially easing current frictions in cross-border payments – or are they likely to remain strictly local?

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EIOPA publishes draft PEPP KID taxonomy

June 18, 2021

The European Insurance and Occupational Pensions Authority (EIOPA) has published its first public working draft of the PEPP KID DPM and XBRL taxonomy, with outline reporting requirements. So what does all that mean? – let’s untangle the acronyms!

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Netherlands offers a model for ESEF audit

June 11, 2021

How can we facilitate effective and efficient assurance of European Single Electronic Format (ESEF) filings, and make it possible for auditors to do their jobs without needing to understand the technical aspects of Inline XBRL?

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Calculation inconsistencies and package errors: More common ESEF pitfalls

June 11, 2021

We bring you two new posts on ‘ESEF Errors and Common Pitfalls’ this week, from XBRL International’s Guidance Manager Revathy Ramanan.

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