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Digital Signatures in XBRL

May 5, 2023

The XBRL Standards Board has this week approved for release, as a consultation draft, the first deliverable of the Digital Signatures in XBRL Working Group (or… umm… D6WG). The requirements document has now been published. What’s this about? Is it important? Glad you asked. And Yes.

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Global public sector sustainability reporting standards? 

May 5, 2023

While sustainability reporting has entered the mainstream in business reporting, public sector reporting lags behind. The International Public Sector Accounting Standards Board (IPSASB) is aiming to change that, exploring the need for an international public sector reporting framework to help governments measure and report how they are addressing the global climate crisis.

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EBA and EIOPA publish draft version of revised taxonomy architecture

May 5, 2023

The European Banking Authority (EBA) and the European Insurance and Occupational Pensions Authority (EIOPA) are working together with Eurofiling to create a revised version of their taxonomy architecture to get ready for the upcoming Data Point Model Refit.

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IAASB brings consultation on sustainability assurance standard forward

May 5, 2023

The International Auditing and Assurance Standards Board (IAASB) has confirmed that it will bring forward the consultation on its proposed new sustainability assurance standard, the International Standard on Sustainability Assurance™ (ISSA) 5000.

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Report Package Candidate Recommendation Released

May 5, 2023

The XBRL Standards Board this week approved a new draft specification on XBRL Report Packages for your feedback.

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SEC continues to accept comments on proposed modernisations to beneficial ownership reporting

May 5, 2023

The US Securities and Exchange Commission (SEC) has reopened the comment period for its proposed amendments to modernise the rules governing beneficial ownership reporting (Regulation 13 D-G).

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EFRAG publishes recommendations for IFRS requirements on intangibles

May 5, 2023

 The European Financial Reporting Advisory Group (EFRAG) has published a summary of the main feedback received on a recent Discussion Paper looking into how to achieve better information on intangibles in financial reports.

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Better, faster reports

April 28, 2023

The XBRL Specifications Working Group has updated its Working Group Note (WGN) on the use of HTML in Inline XBRL reports, including additional information around the preparation of text block tags.

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Tune Up Completed

April 28, 2023

The XBRL Standards Board (XSB) has finalised and published as a Recommendation, the errata release of the XBRL Open Information Model (OIM) specifications.

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Compensation increasingly linked to ESG goals

April 28, 2023

With a lot of discussion on the how and when of sustainability disclosures, it can be easy to forget some of the motivations behind the changes. This week the Financial Stability Board (FSB) published a report taking a deep dive into climate-related risk in compensation frameworks – an area that relies on quality, reliable, climate-related […]

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