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Items tagged with "Implementation"

Nepal opens consultation on sustainability reporting standards

The Accounting Standards Board (ASB) Nepal recently launched a public consultation on the draft Nepal Sustainability Reporting Standards (NSRS), aligning with IFRS S1 and S2.

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Dutch regulator boosts investor protection reporting with XBRL

De Nederlandsche Bank (DNB) has announced key changes to the annual data request under the Dutch Investor Compensation Scheme (ICS), coming into effect for 2025 data submissions due in early 2026. The headline news? A brand-new XBRL taxonomy and expanded reporting scope.

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UK commits to full digital reporting

The UK is set to close a major digital gap in financial reporting. From 1 April 2027, all private and public company accounts must be filed via commercial software, under new measures introduced by the Economic Crime and Corporate Transparency Act.

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Ukraine steps up with full-scale XBRL rollout

The National Securities and Stock Market Commission of Ukraine (NSSMC) recently announced the nationwide expansion of XBRL-based electronic financial reporting.

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Nordic countries take digital reporting up a notch – and it’s working

The Nordic region has made remarkable strides in digital reporting, with a collaborative programme that’s turning heads across Europe. A recent blog from XBRL US delves into the Nordic Smart Government & Business (NSG&B) initiative.

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India completes shift to MCA V3: digital filings fully modernised

India’s Ministry of Corporate Affairs (MCA) has announced it will launch the final set of 38 company forms on its upgraded MCA21 V3 portal on 14 July 2025. This milestone marks the full migration of statutory filings from the older V2 system to the enhanced V3 platform.

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Soft landing for SMEs with South Korea’s phased XBRL rollout

The Financial Supervisory Service (FSS) of South Korea announced on 7 April a comprehensive “soft landing” plan to support small and medium-sized listed companies as they begin submitting XBRL annotated financial disclosures.

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Jordan advances digital reporting as 94% of listed firms file XBRL disclosures

On 7 April, the Amman Stock Exchange (ASE) reported a major digital milestone: 94% of listed companies filed their 2024 annual financial statements using XBRL through the ASE’s e-disclosure system. This strong adoption underscores Jordan’s growing commitment to transparency, regulatory compliance, and modernised financial reporting.

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BaFin expands XBRL reporting for insurers and pension funds

Germany’s Federal Financial Supervisory Authority (BaFin) has expanded its use of XBRL, with new digital reporting requirements now in force for insurers and occupational pension funds. As of 1 January 2025, affected entities must submit their reports in XBRL format, aligning with BaFin’s push to standardise and streamline quantitative reporting. 

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Colombia bids farewell to STORM as XBRL takes the lead

At the XI Encuentro Contable & Tributario on 29 January, Colombia’s Superintendence of Companies (Supersociedades) announced a major shift in financial reporting: STORM is out, and XBRL is in. Soon, all corporate reports – both financial and non-financial – will need to be filed in XBRL format, bringing Colombia in line with international best practices.

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