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Technical Update – Requirements for Ordering of Networks and their Root Nodes 1.0

By Dave Nitchman on December 18, 2014

Developers, Taxonomists and Specification Specialists — Please Read! The Base Spec Working Group has released an initial requirements document that seeks a standardised way to control ordering between multiple independent networks of relationships in a taxonomy and a mechanism to control the ordering between such concepts at the root.  Access the document

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FASBInsuranceTaxonomy

2015 US GAAP Taxonomy Released

By Dave Nitchman on December 18, 2014

FASB has released the 2015 US GAAP Financial Reporting Taxonomy (Pending SEC Acceptance). Major changes were confined to those related to Accounting Standard Updates, and input from the Insurance Industry Resource Group to remove redundancies. The increase in deprecated elements in comparison to the 2014 Taxonomy is the result of a review to reduce unused and redundant […]

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IFRSTaxonomy

New “In Sync” updates from the IASB

By Dave Nitchman on December 18, 2014

New “In Sync” updates from the IASB – The International Accounting Standards Board (IASB) has published for public comment the Exposure Draft Disclosure Initiative (Proposed amendments to IAS 7). This Exposure Draft includes proposed changes to the IFRS Taxonomy to reflect the effect of the proposed amendments to IAS 7. This is the first time that proposed […]

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SpecXII News

More International Date and Number Formats for Transformation Rules Registry

By Dave Nitchman on December 18, 2014

The XSB has approved the Transformation Rules Registry v3 to Candidate Recommendation status, introducing further support for a number of international date and number formats. This registry defines how the preferred presentation of values in Inline XBRL documents is converted to the standardised formats required by XBRL data types. This specification is ready for implementation and feedback on […]

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BankingCRD IVEurope

CRDIV Data Published by the EBA

By Dave Nitchman on December 12, 2014

The EBA website has published a wealth of information about options and national discretions applied by EU National Competent Authorities as part of the Capital Requirements Directive (CRDIV) for bank supervision. The national variability displayed is a good example of the challenges faced both by internationally operating banks and the regulators themselves. The summary table is probably a good […]

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AustraliaSBR

Less Red Tape for Australian SMEs

By Dave Nitchman on December 12, 2014

 Australia has a Ministry of Small Business, and its chief – MP Bruce Billson – is embracing a plan by the National Australia Bank, calling for the abolition of Business Activity Statements, which are quarterly returns on Value Added Tax inputs and outputs. Billson also has Standard Business Reporting on his radar as another way to make […]

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AuditGuidanceXII News

Audit Data Collection Standards – Where We Stand

By Dave Nitchman on December 12, 2014

As we reported recently, there is a proposal within the International Organization for Standardisation (ISO) to start a new effort to create an international standard for audit evidentiary data for internal and external audit. In response to this development, XII convened a task force to define our position on this issue and make recommendations regarding a suggested response by […]

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EuropeOpen DataSpain

Spain Sets High Bar for Government Transparency

By Dave Nitchman on December 4, 2014

Spain has taken significant step forward in terms of open data and government transparency by making structured data from Annual Financial Statement filings freely available online.

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NetherlandsSpec

“Uniform Presentation” in the Netherlands

By Dave Nitchman on December 4, 2014

The Netherlands Institute of Chartered Accountants has developed a “Uniform Presentation” (UP) specification so that XBRL instance data is displayed the same or nearly identically when created by different software applications.

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Non-FinancialSustainabilityTaxonomy

Climate Change Taxonomy Released

By Dave Nitchman on December 4, 2014

 The Carbon Disclosure Project has announced a public consultation period for its new 2014 Climate Change Taxonomy. The purpose of this taxonomy is to improve data quality and accessibility, align environmental reporting models with those used for financial reporting and make data consistent with other sustainability frameworks using XBRL such as the Global Reporting Initiative […]

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