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Items tagged with "Disclosure"

XBRL US issues third CAFR Taxonomy

XBRL US has released for public review the third version of the demonstration Comprehensive Annual Financial Reporting (CAFR) Taxonomy. The CAFR Taxonomy demonstrates how comparable data standards are applicable to municipal government annual reports. The third version of the Taxonomy expands on the previous two versions to include seven financial statements, two footnotes, and two schedules from the […]

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The time has come for Municipal XBRL

In 2005 the US Government Finance Officers Association (GFOA) recommended governments monitor the development of standardised electronic reporting, and to apply it when it became appropriate. Since then, financial regulators around the world have harnessed a myriad of benefits by migrating to XBRL for corporate reporting. The same evolution, however, has not been extended to […]

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News Item

Turkey demonstrates Data Access

Turkey’s electronic Public Disclosure Platform (KAP) demonstrates the potential of the XBRL format for enabling enhanced business transparency and data usability. All documents requiring public disclosure in Turkey – that is, financial statements and material events – must be certified with a secure electronic signature and published on KAP. This offers everyone – including investors, […]

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Pillar 3 Disclosures Need Further Improvement

In a recent report the European Banking Authority (EBA) has noted some improved consistency in Pillar 3 prudential disclosures, although further improvements are necessary. Pillar 3 disclosures are designed to foster increased transparency and market discipline by requiring regulated firms to make a range of prudential information about banks (and insurance companies) public. However, the […]

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ESMA Commits to Stronger ESG Regulation

Earlier this month the European Securities and Markets Authority (ESMA) published its Strategy on Sustainable Finance. The strategy sets out how ESMA will place sustainability at the core of its activities by embedding Environmental, Social, and Governance (ESG) considerations into its work.

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SEC Amendments of Regulation S-K neglect Structured Data

On 30 January the US Securities and Exchange Commission (SEC) announced amendments to Regulation S-K, continuing the modernisation and simplification efforts called for by the FAST Act. The latest proposals are focused on Management’s Discussion and Analysis (MD&A), and aim to eliminate overlapping and duplicated requirements, revise requirements in light of technology (namely the availability […]

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ADX updates Electronic Filing System

The Abu Dhabi Securities Exchange (ADX), in the United Arab Emirates, has issued improvements and updates to its electronic disclosure system for financial statements. The updates are designed to ensure ADX is in line with the latest international practices, including adhering to the latest amendments to the International Financial Reporting Standards (IFRS). The updates aim […]

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SEC Announces Conference on Municipal Securities Disclosure

The US Securities and Exchange Commission (SEC) has announced a conference to be held on March 10 focusing on municipal securities disclosure practices. The conference, Spotlight on Transparency: A Discussion of Secondary Market Municipal Securities Disclosure Practices, aims to bring together both issuers and users of municipal disclosures to discuss emerging trends, problems, achievements and voluntary […]

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Are you meeting XBRL Filing Best Practice?

With the US filing season in full swing, Toppan Merrill have brought together XBRL experts including Mike Willis, Assistant Director of the SEC’s Office of Structured Disclosures, Emily Huang, CEO of idaciti and Mike Schlanger, Vice President of Solution Sales at Toppan Merrill, for a webinar outlining the best practices for achieving high-quality XBRL disclosures. […]

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News Item

Disclosure of Alternative Performance Measures found Lacking

The European Securities and Markets Authority (ESMA) has called on issuers to improve their disclosure of Alternative Performance Measures (APMs) in a recent report. The report assessed to what extent issuers comply with the guidelines for reporting alternative performance measures, finding significant room for improvement. Commonly used APM’s include earnings before interest and tax (EBIT), […]

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