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Missed Data Amplified Virtual? 

Missed Data Amplified Virtual? 

December 24, 2025

Catch up online. If you couldn’t join us live for Data Amplified Virtual, you can still catch the full replay online until 31 January 2026.

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FASB releases 2026 taxonomies for digital reporting

FASB releases 2026 taxonomies for digital reporting

December 24, 2025

The Financial Accounting Standards Board (FASB) has announced the release of the 2026 GAAP Financial Reporting Taxonomy (GRT), the SEC Reporting Taxonomy (SRT), the GAAP Employee Benefit Plan Taxonomy (EBPT), the DQC Rules Taxonomy (DQCRT), and the GAAP Meta Model Relationships Taxonomy (MMT).

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What makes a great XBRL collection platform?

What makes a great XBRL collection platform?

December 24, 2025

What does a modern, robust, and efficient XBRL data collection platform look like? The Best Practices Board at XBRL International has just released new draft guidance that answers exactly that. From first submission to final analysis, it lays out the essential features, workflows and design considerations needed to build secure, scalable and high-quality reporting systems.

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2025: a year of steady progress on XBRL specifications and guidance. 

2025: a year of steady progress on XBRL specifications and guidance. 

December 24, 2025

Throughout 2025, XBRL International has continued to strengthen our technical foundations through a series of targeted specification updates and practical guidance releases.

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EU Omnibus deal softens CSRD rollback, but still shrinks the field

December 14, 2025

The European Parliament Legal Affairs Committee and the Council have now struck a provisional Omnibus I deal that again rewrites the scope of EU sustainability reporting and due diligence rules.

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SEC moves on from Wall Street research settlement

December 14, 2025

More than twenty years after Wall Street’s research scandals prompted strict controls on how analysts and bankers interacted, the regulatory landscape looks very different. Modern rulemaking, shifting business models and international pressures have steadily reshaped how equity research is produced and paid for.

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ISSB trims and tunes IFRS S2 on financed emissions

December 14, 2025

As climate disclosure starts to move from board slides to real reporting, the International Sustainability Standards Board has gone back to IFRS S2 with a scalpel. Yesterday it issued targeted amendments to the greenhouse gas emissions requirements, aiming to ease some early application headaches without unpicking the overall architecture.

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PCAF stretches the net on financed emissions

December 14, 2025

Financed and insurance linked emissions have long had a habit of slipping through the cracks, particularly in the more complex corners of the financial world. The Partnership for Carbon Accounting Financials (PCAF) is now tightening its guidance, substantial expansion of its Global Greenhouse Gas Accounting and Reporting Standard for the Financial Industry.

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Missed Data Amplified Virtual? 

Keep it simple, smart – and structured! 

December 14, 2025

The data landscape is being transformed by AI – but “the need for transparency and the need to be able to drill down into the data is not going to change,” says senior investment data expert Ben Macdonald, opening yesterday’s Data Amplified Virtual in conversation with XBRL International CEO John Turner.

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IASB sets out new risk mitigation accounting model for interest rate risk

December 14, 2025

This week the International Accounting Standards Board (IASB) proposed a new Risk Mitigation Accounting model designed to better reflect how financial institutions manage interest rate risk across their portfolios. The proposals come as part of a consultation that aims to align accounting more closely with actual risk management practice.

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