To help with analysis and comparability XBRL International has published draft guidance on Entity Specific Disclosures — disclosures made in a company’s financial statements that are specific to that entity.
In this guest post from Mohini Singh, the CFA Institute suggests a number of measures to improve XBRL filing for Issuers and Regulators alike, in the US and other countries.
The Entity Specific Disclosures Task Force has begun the discovery phase of its work defining when best to use extensions and to improve the comparability of extensions and the filings that use them.
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