Items tagged with "Block tagging"

Block Tagging: Your Comments Needed!

The XBRL Standards Board has published a Working Group Note on the topic of “block tagging” in Inline XBRL reports. Block tagging is the practice of tagging text content in a report with Inline XBRL tags.

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What does block tagging mean for you? 

For all those beginning to use block tagging under the European Single Electronic Format (ESEF) mandate this year, ToppanMerrill have released a webinar, guiding viewers through the requirements. Block tagging is currently the final phased-in requirement for ESEF submissions and applies to all European and UK public issuers with consolidated IFRS Financial Statements.

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Guidance for block tagging in ESEF

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.

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SEC adopts Insider Trading disclosure requirements

Last week the US Securities and Exchange Commission (SEC) adopted the final rule on Insider Trading Arrangements and Related Disclosures. The rule introduces new disclosure requirements regarding insider trading policies and procedures, as well as making amendments to disclosure requirements for director and executive compensation.

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FCA to take complexity into account with block tagging requirements

The UK’s Financial Conduct Authority (FCA) has issued updated guidance for filers preparing to navigate new block tagging requirements while reporting under the European Single Electronic Format (ESEF) mandate.

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