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AIFRCResearch

UK probes AIs impact on corporate reporting as structured data unlocks new, AI powered insight

By Editor on November 3, 2025

The Financial Reporting Council (FRC) has tapped Lancaster University to lead a new deep-dive into how artificial intelligence is transforming corporate reporting. Launched last week, the project will explore how technologies like machine learning, automation and generative AI are being used to compile, analyse, and communicate financial and sustainability disclosures.

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AccountantsAuditGovernmentPublicUK

Good data, better decisions: new guidance for government reporting

By Editor on November 3, 2025

This UK’s National Audit Office (NAO), in collaboration with the Institute of Chartered Accountants in England and Wales (ICAEW), recently published new guidance on how governments can harness financial reporting data for more effective decision making.

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ESGIFRSMalaysia

Malaysia offers sector-specific ESG reporting guidance

By Editor on November 3, 2025

Malaysia’s Advisory Committee on Sustainability Reporting (ACSR) recently published illustrative sustainability reports for the plantation and construction sectors.

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FASBTaxonomy

FASB wants input on 2026 GAAP taxonomy reference project

By Editor on November 3, 2025

The Financial Accounting Standards Board (FASB) has released proposed improvements to the 2026 GAAP Financial Reporting Taxonomy (GRT) as part of its ongoing Reference Project. The consultation invites comments until 30 October 2025.

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BRSRBSEIndiaNSE

XBRL Powers Transparency Across India’s Capital Markets

By Editor on October 27, 2025

India’s capital markets are confidently working in the digital age. Both the National Stock Exchange (NSE) and the Bombay Stock Exchange (BSE) are expanding their use of XBRL for company disclosures. It’s a quiet but transformative shift that is strengthening transparency, data quality, information provider and investor access.

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CSDDDCSRDEUOmnibus

EU unexpectedly stalls on omnibus simplification package

By Editor on October 27, 2025

On Wednesday the European Parliament unexpectedly rejected its negotiating mandate on the proposed “omnibus” bill aimed at simplifying corporate sustainability and due diligence rules across the EU. More delays, extended discussions seem inevitable. There is a potential for the bill to be reworked in unanticipated ways before a revised vote in November.

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EDGARSPACTaxonomyUS

Updated taxonomy for more SPACS clarity

By Editor on October 27, 2025

On 14 of October the US Securities and Exchange Commission (SEC) upgraded its EDGAR system to Release 25.3, which enables the deployment of the updated Special Purpose Acquisition Company (SPAC) Taxonomy for XBRL‑filings.

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EnforcementESMA

ESMA warns preparers by flagging common tagging pitfalls

By Editor on October 27, 2025

The European Securities and Markets Authority (ESMA) recently issued its annual European Common Enforcement Priorities (ECEP), highlighting what it’s going to be looking out for in 2025 annual financial reports.

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EventICAIIndiaResearch

Celebrating Research Excellence: Institute of Chartered Accountants of India (ICAI) International Research Awards

By Editor on October 27, 2025

Last week in Panjim, Goa, the ICAI held the 6th International Research Awards ceremony — a major event recognising outstanding scholarly work in the fields of Accounting, Audit, Taxation, Finance and Economics. The awards showcase research at the intersection of business innovation, technology, sustainability and governance — signalling the profession’s commitment to forward-looking thinking.

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CaliforniaCARBESGUS

California climate reporting moves ahead with digital alignment in the spotlight

By Editor on October 27, 2025

Earlier this month the California Air Resources Board (CARB) published draft spreadsheet-based templates for reporting Scope 1 and Scope 2 greenhouse gas emissions under Senate Bill 253, the Climate Corporate Data Accountability Act.

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