Guidance

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FASB publishes proposed GAAP taxonomy style guide

The US Financial Accounting Standards Board (FASB) staff recently published a new proposed GAAP Taxonomy Style Guide. The guide is designed to help GAAP Taxonomy users understand the presentation and disclosure requirements of the FASB Accounting Standards Codification (ASC), and to illustrate the role and format of references related to elements included in the GAAP Taxonomy.

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XBRL formats: which one to choose?

By Editor

This week XBRL International published new best practice guidance to help XBRL users select the most appropriate of the four formats to fit their needs. The guidance is aimed at data collectors, solution architects, and anyone looking to understand the differences between the XBRL formats.

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Block tagging ahoy! Valuable clarity as ESMA updates ESEF guidance

By Editor

ESMA has recently published the annual update of its ESEF Reporting Manual, providing welcome clarification on block tagging and fine-tuning some existing rules. We summarise the key changes in a new blog post.

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Guidance on Block Tagging and Other ESEF Reporting Manual Updates from ESMA

By Revathy Ramanan

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 […]

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New guidance available: anchoring examples for ESEF reporting

By Editor

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

By Editor

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

By Editor

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

By Editor

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

By Editor

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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