Items tagged with "Guidance"

Empowering boards to embrace sustainability obligations practical guidance

Accountancy Europe, ecoDa, and ECIIA have jointly issued a guidance document to assist boards in integrating environmental, social, and governance (ESG) factors into their business models. It comes in response to the growing demand from stakeholders, regulators, and policymakers for enhanced sustainability performance and transparency from companies.

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FASB seeks input on financial statement location dimensions guide

The US Financial Accounting Standards Board (FASB) has released a proposed Taxonomy Implementation Guide, ‘Financial Statement Location Dimensions: A Guide for Preparers.’ This guide is based on the forthcoming 2024 GAAP Financial Reporting Taxonomy, pending SEC acceptance.

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New draft guidance: addressing entity specific disclosures in XBRL reports

XBRL International’s Entity Specific Disclosure Task Force (ESDTF) has released its first publication, titled “How to address Entity Specific Disclosures in XBRL reports.” The primary goal of this guidance is to identify and recommend mechanisms that taxonomy architects and authors can employ to incorporate Entity Specific Disclosures (ESDs) within the base taxonomy.

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News Item

Updated reporting manual from ESMA

The European Securities and Markets Authority (ESMA) has this week issued its annual revisions to the ESEF Reporting Manual.

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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?

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

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

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

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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