When is it acceptable to delay disclosures of financial information, and when does this conflict with transparency obligations?
Following exploratory experimentation, analysis and consultation, the Governing Council of the European Central Bank (ECB) has announced its decision to launch a digital euro project, to begin with a two-year investigation phase.
The International Federation of Accountants (IFAC) has submitted a thought-provoking response to the UK in its response to the UK Department for Business, Energy & Industrial Strategy (BEIS) consultation on wide-ranging reforms aiming to restore trust in the country’s corporate reporting, audit and governance regime.
The G20 Finance Ministers and Central Bank Governors have given a ringing endorsement to sustainability disclosures and the development of international standards.
The recent communiqué from the G20 Finance Ministers and Central Bank Governors includes the use of carbon pricing mechanisms and incentives among the set of tools available to facilitate the shift to a more sustainable economy, alongside its support for global reporting standards discussed here.
Our colleagues at XBRL US have published an interesting comment letter addressing the question of why standardised, machine-readable data is essential for reliable, useful outcomes from artificial intelligence (AI).
The European Securities and Markets Authority (ESMA) has published the latest version of its ESEF Reporting Manual, expanding existing guidance and reflecting developments in the technical specifications.
The European Banking Authority (EBA) has issued phase 2 of its 3.1 reporting framework, providing standard specifications to support implementation, following phase 1 in May.
What happens when some values go untagged? If we know A and B, can we simply assume C?
The European Insurance and Occupational Pensions Authority (EIOPA) has published a Financial Stability Report examining key risks in the European insurance and pension sector.
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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.
