EFRAG has published a draft comment letter regarding the IASB’s Exposure Draft IASB/AI/ED/2023/1 Annual Improvements—Volume 11, open for comments until 28 November 2023.
Why your feedback on new Specification development is so important.
This week we published the first public working draft of the XBRL Open Information Model (OIM). The OIM is a syntax-independent model of the content of an XBRL report, designed to make it easy to work with XBRL data in a variety of different formats, as well as providing simplification of some of the more arcane […]
We like to keep you abreast of developments at the major accounting standards bodies. To that end, the Financial Accounting Standards Board (FASB), which sets accounting standards in the US and is responsible for the US GAAP Taxonomy, has released its outlook for 2016, including results of a stakeholder survey on its future agenda. One […]
The IASB has released minutes from the latest IFRS Taxonomy Consultative Group conference call. Topics included upcoming and current ITCG reviews, the IFRS Taxonomy deprecation schema, and the management of entity-specific disclosures. Note that it is likely that publication of the annual IFRS Taxonomy 2016 will be delayed until April of this year due to this […]
A new Working Group note provides information on how and when duplicates can occur and guidance on how to tackle them in different kinds of projects.
The XSB is issuing a call for implementations and is holding a six week comment period though 20 January 2016.
The Taxonomy Packages specification is open for comment until 20 January2016.
*Updated* The XBRL Standards Board has promoted the Assertions Severity 1.0 specification to Proposed Recommendation, meaning that sufficient implementation experience has been gathered and it is believed that no additional development is necessary.
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