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).
We’re delighted to note that updates to the ESEF Reporting Manual will now be much easier to spot.
The European Securities and Markets Authority (ESMA) has published the latest version of its ESEF Reporting Manual, expanding existing guidance and reflecting developments in the technical specifications.
For anyone interested in XBRL information filed with the US Securities and Exchange Commission (SEC), our colleagues stateside have released a highly useful new tool, with accompanying guidance.
“Reusing an existing taxonomy” – does that make you think of software developers simply using preexisting functions from libraries? Think again! In fact, there is much more to it than recycling code.
XBRL International has published a new tutorial showing how the new xBRL-CSV specification can be used to handle a variety of common reporting scenarios. The tutorial walks readers through the features of the specification, explaining how CSV tables can be used to efficiently represent reporting data, and is accompanied by a set of example xBRL-CSV reports.
XBRL International’s various task forces have been hard at work across 2020 to bring us new guidance materials that help point users of XBRL in the right direction.
When a taxonomy is published it generally comes with supporting documents that help the taxonomy’s implementation – but what exactly should be published alongside a taxonomy? New draft guidance published this week indicates best practice in basic supporting documentation.
Taxonomies are at the heart of any XBRL implementation and are used by a wide range of stakeholders such as preparers, software vendors, collectors, and consumers. Taxonomies need to be easily accessible, and XBRL International publishes guidance that provides best practice recommendation recommendations for publishing XBRL taxonomies.
You may recall from the newsletter last week the announcement of the Recommended Extensible Enumerations 2.0 specification – which powers extensible lists within XBRL reports – being implemented by the Financial Accounting Standards Board (FASB) for use with SEC filings from 2021.