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Items tagged with "Guidance"

New guidance available: anchoring examples for ESEF reporting

Do you need to understand the nuances of ESEF reporting – and how to get anchoring relationships right? If so, new guidance exploring examples of ESEF anchoring is to hand.

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FASB issues further draft taxonomy implementation guidance

The US Financial Accounting Standards Board (FASB) has published another in its series of Taxonomy Implementation Guides relating to the 2022 GAAP Financial Reporting Taxonomy and SEC Reporting Taxonomy (collectively the ‘GAAP Taxonomy’).

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Bank of England updates digital reporting guidance

The Bank of England has made a number of changes to documents included in its Statistical Reporting Guidance, as summarised in a recent notice.

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EIOPA revises guidelines to improve consistency in insurance reporting

A shared reporting framework is crucial in producing comparable data – but it may not be sufficient if its application on the ground varies, such as in how values are calculated.

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FASB seeks feedback on taxonomy implementation guides

There is new advice for taxonomy users in the US: the Financial Accounting Standards Board (FASB) has issued three proposed Taxonomy Implementation Guides relating to its 2022 GAAP Financial Reporting Taxonomy and SEC Reporting Taxonomy (collectively the ‘GAAP Taxonomy’).

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Advice on third-country ESEF assurance

Are you an auditor for a company based outside Europe, but dual listed in the EU? Read on!

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Taxonomies as building blocks: Connecting, constructing, comparing

“By thinking of taxonomies as modular ‘building blocks’, it is easier to design and maintain these sometimes complex products.”

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Taxonomy building blocks

This post is by Erwin Kaats, XBRL expert at Logius, on behalf of the Taxonomy Architecture Guidance Task Force (TAGTF). This group is made up of taxonomy experts who work to define best practice and produce reliable and high-quality XBRL International guidance to improve the comparability of data by increasing the consistency of taxonomies around […]

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Guidance from Europe on SPACs disclosures and investor protection

The European Securities and Markets Authority (ESMA) has issued a public statement on disclosure and investor protection issues relating to special purpose acquisition companies (SPACs).

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ESEF Reporting Manual now lets users see latest changes

We’re delighted to note that updates to the ESEF Reporting Manual will now be much easier to spot.

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