Alternative Trading Systems (ATS) tend to be less regulated than official exchanges. Offering a similar service, ATS primarily provide a place to match buyers and sellers for transactions, mainly securities, with minimal rules of conduct.
A recent paper from the Bank for International Settlements (BIS) demonstrates the importance of choosing the right data for producing company ratings.
In Denmark almost 1200 schools are either privately owned or are public entities with extensive autonomy. From next March they will start to phase in compulsory financial reporting in XBRL format.
We are delighted to announce that a new software tool has passed the tests required to reach XBRL Certified Software™ status.
Taxonomies are at the heart of any XBRL implementation and are used by a wide range of stakeholders such as preparers, software vendors, collectors, and consumers. Taxonomies need to be easily accessible, and XBRL International publishes guidance that provides best practice recommendation recommendations for publishing XBRL taxonomies.
The XBRL Standards Board (XSB) has approved a Candidate Recommendation release of the Filing Indicators specification. Filing Indicators are a mechanism used by some XBRL filing systems to enable filers to explicitly record which sections (or templates) within a report they have completed.
Will the UK forge ahead with the European Single Electronic Format (ESEF) in January 2021, as originally planned? Or will the current consultation result in a delay, giving the country time to get its post-Brexit house in order?
India’s Ministry of Corporate Affairs (MCA) is considering requiring large unlisted entities to file financial statements more frequently.
Following growing support for global non-financial standards, the International Financial Reporting Standards (IFRS) Foundation has published a consultation paper to formally assess the demand for sustainability standards, and gauge support for the Foundation’s role in developing them.
Could municipal bond markets be due a shakeup? In an article on Forbes this week Barnet Sherman makes the case for a system-wide upgrade of muni markets, citing XBRL as the tool to take municipal disclosures into the 21st century.
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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.
