The Court of Auditors in Italy has implemented an XBRL-based online submission system for the filing of financial statements by entities under the court’s jurisdiction.
The XBRL GL Framework is coming into increased use around the world as a way to standardize the reporting of financial and business information within an organisation or throughout a supply chain at a transactional level.
Business Reporting 360° will again have a track that presents the latest research into how XBRL is being utilized. These papers shed light on current practices and paint a picture for possible applications down the road. Two emerging themes are the impact of automation on analysing narrative elements and other non-financial information in annual reports; and the role XBRL plays in […]
XBRL International has created an Audit Data Collection (ISO) Task Force to act as a single point of communication between the XBRL community and the ISO during the ISO/PC 295 project
It’s official. ISO member countries have voted to approve a Technical Committee proposed by China to tackle the development of international standards for how auditors obtain accounting data, including format and content requirements of accounting data elements and data interface output files. As of now there are 13 participating countries and 29 observing countries. XII developed a position […]
As we reported recently, there is a proposal within the International Organization for Standardisation (ISO) to start a new effort to create an international standard for audit evidentiary data for internal and external audit. In response to this development, XII convened a task force to define our position on this issue and make recommendations regarding a suggested response by […]
A recently completed pilot program conducted by the Netherlands Institute of Chartered Accountants tested the use of digitally signed auditor’s reports.
The Standardization Administration of China (SAC) has submitted a proposal to ISO for a new international standard focusing on requirements for audit data collection. The aim is to address common issues, improve data accessibility and transparency, standardize collection and avoid duplicated efforts. The importance of this action and its obvious ties to our mission to […]
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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.
