Login

Items tagged with "disclosures"

SEC Proposes XBRL for Specialised Capital

The SEC has proposed reforms to the rules governing Business Development Companies (BDC) and Registered Closed-End Funds that would require these funds to report information in structured data.

The amendment is in support of the SEC’s implementation of the Small Business Credit Availability Act and the Economic Growth, Regulatory Relief, and Consumer Protection Act. BDC’s primarily invest in small and developing companies, so ensuring these funds have an efficient approach to raising capital and good investment communication should help support small business.

Read more


IASB to Focus on Communicating Financials

In a speech setting out priorities for his second term, IASB Chair Hans Hoogervorst outlined plans to prioritise improvements to the communications of financial statements. Of particular interest to the XBRL community will be the continuation of the Disclosure Initiative, along with a focus on digital reporting and non-financial reporting. You can read Hoogervorst’s speech here.

Read more


Performance Reporting and non-GAAP Measures

Our take on “alternative performance measures” (also known as non-GAAP)? Use them judiciously and not to mislead. XBRL can help.

Read more


A Disclosure Revolution

Our thoughts on remarks by SEC Commissionor Kara Stein on efforts to “breathe new life into the critical matchmaking process between companies and investors”.

Read more


XBRL Data Helps Close Off Balance Sheet Accounting Hole

FASB used SEC XBRL data from 2014 to identify over USD $1 trillion in undiscounted lease obligations that were being reported in footnotes. Read about the resulting guidance.

Read more


Climate-related Disclosures to get a Push

The Financial Stability Board has launched an an initiative to create climate-related financial risk disclosures for use by companies in providing information to lenders, insurers, investors, regulators and other stakeholders.

Read more



Newsletter
Newsletter

Would you like
to learn more?

Join our Newsletter mailing list to
stay plugged in to the latest
information about XBRL around the world.

By clicking submit you agree to the XBRL International privacy policy which can be found at xbrl.org/privacy