Colombo Stock Exchange (CSE) recently formalised the first step in XBRL implementation, following an earlier announcement that Sri Lanka’s listed companies will begin reporting interim financial results in XBRL from 2026.
EFRAG has launched a rapid review of the European Sustainability Reporting Standards (ESRS), with the aim of substantially simplifying the framework by the end of October 2025.
The Inter-American Development Bank (IDB), IDB Invest, and the IFRS Foundation have announced a strategic partnership to promote adoption of the IFRS Sustainability Disclosure Standards across Latin America and the Caribbean.
Everyone’s experimenting with AI. LLMs are being thrown at everything (from earnings calls to ESG scoring to automated due diligence) and there’s a growing sense that we’re on the edge of something transformative in financial analysis.
The European Commission is making a major push to cut red tape and simplify regulation. Through its new simplification packages, the aim is to build a faster, more business-friendly Europe, reducing administrative burdens, improving cross-border processes, and moving toward a digital-first regulatory environment.
The IFRS Foundation has just released a marked-up edition of the IFRS for SMEs Accounting Standard, showing exactly what’s changed from the previous version. If you’re working on implementation or just trying to keep up, it’s a very usefull way to see what’s new without digging through two editions side by side.
The US Securities and Exchange Commission (SEC) has announced a two-year delay in the compliance dates for new reporting requirements under Form N-PORT, giving registered funds more time.
The US Securities and Exchange Commission (SEC) has released Version 74 of Volume II of the EDGAR Filer Manual, incorporating recent technical changes to support updated regulatory requirements and the ongoing rollout of EDGAR Next. The updates are now in effect and reflect broader efforts to modernise the electronic filing system.
The Financial Accounting Foundation (FAF) has released its 2024 Annual Report, spotlighting a year defined by stakeholder engagement, key standard-setting progress, and updates to its strategic direction.
There’s a myth doing the rounds: that in the era of AI, we no longer need structured data. That somehow, large language models can read a few PDFs and spit out perfect insights. It’s a nice idea—but it’s dangerously wrong.
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