The Financial Accounting Standards Board (FASB) recently released a new chapter in its Conceptual Framework, dealing with the definition of a reporting entity.
The Capital Market Authority of the Sultanate of Oman (CMA) has launched an analytical portal (Bayanat), an interactive platform for exchange of business information drawing on its XBRL data collections. The portal contains significant historical data on the financial results of most companies.
The International Public Sector Accounting Standards Board (IPSASB) has embarked on a project to develop sustainability reporting standards for the public sector.
The World Economic Forum (WEF) and the International Sustainability Standards Board (ISSB) have joined forces to establish the Forum ISSB Preparers Group. Comprised of experienced sustainability reporting professionals, the group plans to provide practical examples and best practices for adopting ISSB standards.
The European Commission has now published, for a four week consultation period, a set of revisions to the European Sustainability Reporting Standards (ESRSs).
XBRL US recently submitted feedback on the US Securities and Exchange Commission’s (SEC) proposed draft Open-End Fund Taxonomy (OEF), published in May.
The Australian Securities & Investments Commission (ASIC) Chair Joe Longo delivered a speech at the AFR environmental, social, and governance (ESG) Summit, shedding light on the crucial role of ESG reporting and its impact on attracting investment.
The Eurofiling conference reconvened at the ECB’s HQ this week, with proceedings kicked off by Ms Silke Stapel-Weber, the Director General for Statistics at the European Central Bank. Ms Stapel-Weber announced that the next step of the Integrated Reporting Framework (IReF) has been approved by the ECB’s governing council.
More from the Eurofiling conference. The European Banking Authority (EBA) and European Insurance and Occupational Pensions Authority (EIOPA) announced a range of new developments, including the release of the Data Point Model 2.0.
Guest blog by Jacques Urlus, Chairman of the XBRL Netherlands Foundation. EFRAG has announced that the first final version of its taxonomy for ESG information will be released at the end of September. That leaves 14 months for the first listed companies to release their formatted annual reports containing the tagged ESG information.
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