Last week the XSB also approved an initial Public Working Draft of the Filing Indicators specification and taxonomy. Filing Indicators are an important feature in some reporting environments that allow preparers to indicate which reporting templates are included in a report. The XBRL International Filing Indicator initiative seeks to define a standard syntax for these indicators […]
The fifth annual International Accounting Standards Board (IASB) Research Forum will take place on the 11th and 12th of November 2018 in Sydney, Australia. The Forum will provide an opportunity for academic authors to present their papers to a mixed audience of academics and accountants, providing new insights into standard-setting and regulation developments, as well […]
FASB, the US accounting standards setter, published the 2018 GAAP Financial Reporting Taxonomy and the 2018 SEC Reporting Taxonomy (“SRT”), pending final acceptance by the regulator. The new SRT taxonomy incorporates a range of disclosures that aren’t dependent on the accounting framework being used, as well as certain reference data to allow both US GAAP […]
2018 sees the official launch of a lively set of topical webinars for XBRL International members and participants. Called the Members’ Forum, this new webinar series will include a host of useful information and provide opportunities for XBRL members to discuss and debate the latest topics in our field. XBRL International CEO John Turner will […]
The CFA Institute’s Mohini Singh suggests that we are only at the beginning of an important journey. The next step should include Inline XBRL Earnings Releases.
Regular readers understand that one of the drivers of the Legal Entity Identifier is the “No LEI, No Trade” rules that are part of the MiFID II regulations that came into effect on 3 January. When over-the-counter financial trades are completed between two parties and at least one of those parties is based in the […]
The IFRS Taxonomy team published changes to the latest version of its taxonomy to incorporate changes to the IFRS 17 Insurance Contracts accounting standard. Full details (and the taxonomy) available on the IFRS web site. Check with local regulators to understand when the update can be used for national filing arrangements.
You know what an LEI is… but do you know what a Unique Transaction Identifier is?
Speaking of IFRS… US foreign private issuers (companies outside of the United States that raise money on US markets) are heading towards filing deadlines for their first IFRS XBRL filings. If you are affected (or know someone that is) consider attending a 60 minute webinar featuring speakers from the Securities and Exchange Commission (SEC) and the […]
The SunSpec Alliance and XBRL US are hosting a 3-part webinar series on how software developers can work with the Orange Button XBRL Taxonomy and use XBRL APIs. Registration is limited to 100 attendees but the webinars will be archived for later viewing. This is an extremely innovative private sector application of XBRL to project […]
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