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APMdisclosuresEurope

ESMA answers Alternative Performance Measures questions

By Editor on April 24, 2020

With the Covid-19 fallout making unprecedented modifications to business-as-usual these past few months, the European Securities and Markets Authority (ESMA) has issued updated guidance on the application of Alternative Performance Measures (APM Guidelines) in context of the pandemic. The new Q&A highlights the main relevant principles of the APM Guidelines, which should be used when […]

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OIMSpecXII News

Introducing the OIM

By Editor on April 17, 2020

XBRL International is getting ready for the upcoming publication of the Open Information Model specifications as Candidate Recommendations. What is the OIM, we hear you ask?

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Big DataGranularOIM

Tracking Corona with Transaction Data

By Editor on April 17, 2020

The Spanish bank BBVA has used big data technology to track the impact of Covid-19 on Spanish consumption – discovering a 49% average decline in consumer spending. The study looked at anonymised and aggregated data from 1.4 billion card transactions since 2019, demonstrating dramatic changes in spending habits as the crisis took hold. The data […]

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Audit

Covid-19 Guidance for Auditors

By Editor on April 17, 2020

The ICAEW has pulled together a useful array of links, lists and insights into the auditing implications of Covid-19. Including guidance, responses and links to information from various standard setters and regulators, as well as ICAEW’s own insight and webinar into coronavirus considerations for auditors, it is a helpful assemblage of guidance for anyone affected in this […]

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AIAnalysisData

How can XBRL and AI work together? 

By Editor on April 17, 2020

XBRL is now the standard for financial reporting, providing machine-readable data with vastly improved accuracy and quality to regulators worldwide. With significant amounts of structured data increasingly available, how can AI be used to turn that information into insight? While some AI programmes are designed to be able to deal with data that is unstructured, […]

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ESGNon-FinancialReportingSustainability

Accountancy Europe supports EC Initiative to review Non-Financial Reporting

By Editor on April 17, 2020

The European Commission (EC) are currently undergoing a review process, taking a fresh look at its Sustainable Finance Strategy and Non-Financial Reporting Directive in order to better deliver on its Green Deal policy objectives. This week Accountancy Europe have emphasised their support of this consultation, highlighting how the field experience of the 1 million professional accountants […]

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Data QualityGuidanceValidation Rules

Defining Mandatory Fact Rules? New guidance available.

By Editor on April 17, 2020

The use of XBRL can greatly enhance data quality in a reporting ecosystem through the use of automated validation rules. Such rules often include “mandatory fact” rules — facts that are required to be included in every report. The Taxonomy Architecture Guidance Task Force (TAGTF) under the leadership of XBRL International’s Best Practices Board has […]

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CertificationSoftwareXBRLXII News

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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