The Securities and Exchange Commission (SEC) recently published the Regulatory Flexibility Agenda (RFA) in the Federal Register.
The European Banking Authority (EBA) has published an updated version of its XBRL Filing Rules, taking it to version 5.2.
The European Securities and Markets Authority (ESMA) has recently published an updated version of the ESEF Reporting Manual. The next reporting cycle will see a significant expansion of the European Single Electronic Format (ESEF) tagging requirements, with preparers now required to tag the notes that accompany their financial statement. The updates to the reporting manual […]
The Filing Manual Working Group has been looking at the issues associated with the publication of different filing rules by regulators that seek to permit (but constrain) extension taxonomies.
Filing rules are specific technical requirements, including descriptions of limitations of filing system. They are needed to ensure that XBRL and iXBRL reports are accepted by data collection systems used by regulators, exchanges and data aggregators. Each reporting programme defines a list of filing rules addressing more or less the same categories of rules. The Filing Manual Task Force, […]
Filing rules are crucial for reporting programmes as they define the specific technical requirements of the filing system. Preparers and software vendors need to ensure that their XBRL reports comply with these filing rules and are not invalidated at the point of submission. Over the years data collectors have adopted different practices for defining and publishing these filing rules. XBRL International has […]