This year European issuers filing with the European Single Electronic Format (ESEF) will be required, for the first time, to use block tagging to mark up the notes in their financial statements. This has implications, and presents certain challenges, for software providers, filers, and auditors alike.
The Monitoring Group (MG) – the international committee of regulators that oversights audit standards and ethical standards for the accounting and audit profession, has published a short report into the progress it has made so far implementing its recommended measures to strengthen the international audit system.
As part of the Financial Reporting Council’s (FRC) ongoing work to strengthen oversight of audit, this week it published a high-level policy paper outlining a number of recommendations to increase competition in the UK audit market.
On Monday, our CEO John Turner gave a talk at the World Congress of Accountants in Mumbai as part of the “Technology and the Future” session. The session concentrated on new skills and capabilities that members of the accounting and audit profession, working both in industry and in practice, will need going forward.
The Sustainability Reporting Standards Board of the Institute of Chartered Accountants of India (ICAI) has issued an exposure draft of its Standard on Sustainability Assurance Engagements (SSAE) 3000 for public comment.
Just what is a public interest entity, or PIE? In fact, the answer can vary depending on where you are: a useful new paper from Accountancy Europe summarises the significant variation in how European nations define PIEs.
Is granular tagging of text more useful than large text blocks? That’s the question we consider in the final post in our series on Key Audit Matters (KAMS), analysing early digital data from Japan, the first country to require this information to be tagged using XBRL.
This is part of a short series on initial insights from our analysis of digital KAMs data being collected in Japan for the first time. For the first post and introduction, start here. In the earlier posts in this series, we used specific digitally tagged segments of Key Audit Matters (KAMs) — called “Critical Audit […]
This week, we bring you our third post analysing early XBRL-tagged Key Audit Matters (KAMs) from Japan.
This is part of a short series on initial insights from our analysis of digital KAMs data being collected in Japan for the first time. For the first post and introduction, start here. In the earlier posts in this series, we looked at how digital tagging of Key Audit Matters (KAMs) using XBRL is helpful […]
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XBRL International is a global not for profit operating in the public interest. Our purpose is to improve the accountability and transparency of business performance globally, by providing the open data exchange standard for business reporting.
