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BPBGuidanceReportingXII News

Smooth and steady: guidance for effective XBRL filing roll-outs now available

By Editor on November 17, 2024

XBRL International’s Best Practices Board (BPB) has released new draft guidance on rolling out an XBRL filing programme, now open for public comment. This guidance tackles the challenge of launching a successful digital reporting programme that meets regulators’ needs for accurate, timely data while easing the burden on filers.

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GLEIFLEIvLEI

GLEIF celebrates a decade of progress in the global LEI system

By Editor on November 17, 2024

The Global Legal Entity Identifier Foundation (GLEIF) is celebrating ten years of the Global Legal Entity Identifier (LEI) System—a game-changer in global business transparency and security.

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ESGIFRSIntegratedISSBReporting

Six big ideas from the integrated reporting and thinking conference

By Editor on November 17, 2024

The IFRS Foundation’s 2024 Integrated Reporting and Thinking Conference, held recently in Milan, highlighted how integrated reporting is reshaping corporate transparency and governance, especially as companies implement new sustainability standards.

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IPSASBISSBPublic SectorSRS ED 1

draft of climate disclosure standards for the public sector.

IPSASB releases first draft of climate disclosure standards for the public sector.

By Editor on November 10, 2024

The International Public Sector Accounting Standards Board (IPSASB) has unveiled its draft of its climate-related disclosure standard tailored for the public sector, inviting feedback from the global community until 28 February 2025.

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business combinationsFASBGAAPSoftware

FASB invites input on business combinations and software-related disclosures

By Editor on November 10, 2024

The Financial Accounting Standards Board (FASB) is inviting stakeholders to provide feedback on proposed updates to the Generally Accepted Accounting Principles (GAAP) Taxonomy for two key areas: accounting for internal-use software and transactions involving variable interest entities (VIEs) in business combinations.

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IAS 38IASBIntangible Assets

IASB seeks feedback on reporting standards for intangible assets

IASB seeks feedback on reporting standards for intangible assets

By Editor on November 10, 2024

The International Accounting Standards Board (IASB) is requesting input from stakeholders on how intangible assets, such as brand value and internally developed technology, should be reported. Through a public survey, IASB is exploring potential updates to IAS 38, which governs the reporting of intangibles.

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FASBGAAP Financial Reporting TaxonomyMeta model

FASB seeks public input on 2025 GAAP taxonomy revamp.

FASB seeks public input on 2025 GAAP taxonomy revamp

By Editor on November 10, 2024

The Financial Accounting Standards Board (FASB) is seeking feedback on two proposed updates to its 2025 GAAP taxonomies, targeting clarity and efficiency in financial reporting. These improvements focus on the GAAP Financial Reporting Taxonomy Reference Project and the Meta Model Relationships Taxonomy, with the comment periods open until 15 and 29 November, respectively.

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HTMLInline XBRLReporting

Designing HTML for Inline XBRL – updated guidance

Designing HTML for Inline XBRL – updated guidance

By Editor on November 10, 2024

The XBRL Standards Board has approved an update to the ‘Designing HTML for Inline XBRL’ Working Group Note. This document provides information for creators of Inline XBRL (or iXBRL) documents on a variety of technical topics, including performance, text-block tags and compatibility between HTML and XHTML.

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ESAPESASEU

ESAs release final standards for ESAP, Europe’s central data hub

By Editor on November 3, 2024

The European Supervisory Authorities (ESAs), comprising the European Banking Authority (EBA), the European Insurance and Occupational Pensions Authority (EIOPA), and the European Securities and Markets Authority (ESMA), have published their Final Report on new implementing technical standards (ITS) for the European Single Access Point (ESAP).

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FASBSECUS GAAP

FASB seeks input on new guide for Boolean, Fixed List, and Extensible Enumeration elements

By Editor on November 3, 2024

The Financial Accounting Standards Board (FASB) has published a proposed Taxonomy Implementation Guide focused on Boolean, Fixed List, and Extensible Enumeration elements in the 2024 GAAP Financial Reporting Taxonomy. This new guide is designed to help clarify when and how to use these specific element types, providing clear examples and use cases for each.

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Open Consultations

Market study on UK sustainability assurance market
Responses due by 13-06-2024
Business Combinations—Disclosures, Goodwill and Impairment
Responses due by 15-07-2024
Inline XBRL Block Tagging 1.0
Responses due by 24-07-2024
Exposure Drafts of Sustainability Disclosure Standards
Responses due by 31-07-2024
GRI Sustainability Taxonomy draft
Responses due by 11-08-2024

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