Hot on the heels of announcements from the European regulator, ESMA and the US regulator, the SEC, that IFRS disclosures will shortly need to be made digitally, the IASB announced yesterday that the 2017 IFRS Taxonomy is available, representing the IFRS accounting standards as they stand on 1 January 2017. The IFRS taxonomy has been […]
Also at the XBRL Europe Day, Hans Buysse, a member of the XBRL International and XBRL Europe Boards, and representing financial analysts on the Boards of EFFAS and EFRAG, described some of the challenges that companies across Europe face in raising capital at present, and the technologies that are impacting financial services. He describes the […]
The European Securities and Markets Authority has announced that starting in 2020, public companies that prepare consolidated IFRS financial statements will provide them in Inline XBRL.
The European Securities and Markets Authority (ESMA) has released a discussion paper examining the implications of Distributed Ledger Technology (DLT) when applied to securities markets, including the possible benefits, risks and challenges.
The CFA Institute is taking an increasingly higher profile stance on the value of structured data, hosting events with XBRL US and XBRL France and taking action on consultations such as this one. This is a reflection of the growing amount of XBRL data around the world and the increasing benefits of using it for […]
The European Securities and Markets Authority has published the responses it has received to its consultation on a single electronic format (ESEF) for financial statement filings.
(ESMA) is seeking public comment on aspects of the European Single Electronic Format (ESEF), which will be required for the preparation of annual reports for all issuers in regulated markets as of 1 January 2020.
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