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Items tagged with "IASB"

IASB Looking to Adapt to Changing Nature of Data Consumption

Our thoughts on a recent speech by IASB Chair Hans Hoogervorst.

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New IFRS Taxonomy Translations

Translations like these help promote IFRS adoption, which continues to grow around the world. It also means that one of the basic capabilities of XBRL is enabled in one of the world’s most important taxonomies.

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IASB to Focus on Communicating Financials

In a speech setting out priorities for his second term, IASB Chair Hans Hoogervorst outlined plans to prioritise improvements to the communications of financial statements. Of particular interest to the XBRL community will be the continuation of the Disclosure Initiative, along with a focus on digital reporting and non-financial reporting. You can read Hoogervorst’s speech here.

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Performance Reporting and non-GAAP Measures

Our take on “alternative performance measures” (also known as non-GAAP)? Use them judiciously and not to mislead. XBRL can help.

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IFRS Taxonomy 2016 Published

The latest version of the IFRS Taxonomy has been released. The IFRS Taxonomy Team is holding a webinar session on Wednesday 13 April to answer any questions.

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XBRL Data Helps Close Off Balance Sheet Accounting Hole

FASB used SEC XBRL data from 2014 to identify over USD $1 trillion in undiscounted lease obligations that were being reported in footnotes. Read about the resulting guidance.

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IASB Update

The IASB has released minutes from the latest  IFRS Taxonomy Consultative Group conference call. Topics included upcoming and current ITCG reviews, the IFRS Taxonomy deprecation schema, and the management of entity-specific disclosures. Note that it is likely that publication of the annual IFRS Taxonomy 2016 will be delayed until April of this year due to this […]

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Significant process changes at the IASB

XII is very supportive of proposed changes to the way the IFRS Taxonomy is updated.

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IASB Weighs in on Material Facts

The IASB has released draft guidance on material facts

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