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Why do we have Software Certification?

By Editor on April 17, 2020

XBRL International strongly encourages all software providers to get their software certified annually in order to guarantee that their product is fit-for-purpose. XBRL Certified Software™ has been tested against a rigorous and objective set of conformance suites that are produced alongside the XBRL specifications. Software certification is crucial to ensuring interoperability. An XBRL or iXBRL […]

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AuditIndiaSecurity

ICAI allows E-Signatures for Audit Reports

By Editor on April 17, 2020

During this time of deep digital reliance, the Institute of Chartered Accountants of India (ICAI) has announced a policy change meaning that electronic signatures are permitted in order to sign audit reports and certificates for the first time. The ICAI announcement draws on the 2000 IT Act, concluding that the Act allows for electronic signatures […]

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RegulatorSECStandardsXBRL

An inside look at the SEC’s use of XBRL

By Editor on April 17, 2020

Toppan Merrill’s Dimensions magazine recently spoke with Scott Bauguess, who drew on his 12 years in various roles at the US Securities and Exchange Commission (SEC) to provide insight into the SEC’s use of XBRL. Bauguess has spanned a number of roles at the SEC, most recently as the Deputy Director and Deputy Chief Economist in the […]

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Data

Rapid Data for a Rapid Response

By Editor on April 10, 2020

Marc Joffe, from the Reason Foundation argues that quality, usable data is essential to tackling the current crisis in a post that he made this week. Fundamentally, he (correctly in our view) argues that “To attack the problem, we need to have the best possible data.” Quickly creating consistent data definitions and then ensuring that health […]

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DataiXBRL

Reportix: Use Inline XBRL to make Pandemic Data Usable

By Editor on April 10, 2020

A report this week used structured data to give machine-readable insight into the Covid-19 pandemic.

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ESGNon-FinancialStandardsSustainability

France Tackles Greenwashing

By Editor on April 10, 2020

Last month France’s securities regulator, the Autorité des Marchés Financiers (AMF), introduced a new policy designed to help tackle greenwashing in asset management. In order to help ensure information communicated to investors is clear, accurate and not misleading, the policy consists of a set of minimum requirements for fund managers to meet in order to […]

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disclosuresIASBInvestor

IFRS host Investor Outreach Webinar

By Editor on April 10, 2020

The International Accounting Standards Board (IASB) invites investors to join two outreach webinars in May to discuss proposals for improvements to financial statements. The focus will be on how to improve information communicated in income statements. The IASB published the General Presentation and Disclosures exposure draft in December, which proposed replacing IAS 1 Presentation of […]

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DigitisationTransparency

The unexpected Benefits of a Digital Economy

By Editor on April 10, 2020

The current pandemic has proven how crucial digitisation is to future-proofing economies, businesses and regulators. A recent article on Money Control looks at the impact India’s lockdown measures will have on shareholder meetings. Timely shareholder meetings are essential for many material aspects of business – and forgoing them could raise the threat of non-compliance. Offering […]

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BankingEBAEuropeReporting

EBA Updates Remain on Track.

By Editor on April 10, 2020

National economies and the global economy are relying on central banks more than perhaps they ever have, with a host of emergency funding mechanisms in place right around the world. Central banks run on data. This week the European Banking Authority (EBA) published the next update to the package of reporting rules that comprise Phase […]

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GuidanceLEITaxonomy

Draft LEI Taxonomy Guidance Available

By Editor on April 10, 2020

The LEI in XBRL Working Group, working under XBRL International’s Best Practice Board, has published guidance on how to use the recently updated LEI Taxonomy to incorporate LEIs into XBRL reports. Legal Entity Identifiers (LEIs) provide uniform and unique identification of legal entities, improving the consistency and comparability of data. LEIs are governed by the independent not for profit Global […]

Latest News

Why do we have Software Certification?

ICAI allows E-Signatures for Audit Reports

An inside look at the SEC’s use of XBRL

Rapid Data for a Rapid Response

Reportix: Use Inline XBRL to make Pandemic Data Usable

France Tackles Greenwashing

IFRS host Investor Outreach Webinar

The unexpected Benefits of a Digital Economy

EBA Updates Remain on Track.

Draft LEI Taxonomy Guidance Available

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