Inline XBRL, or iXBRL, brings together human-readable and computer-readable reports into a single document. Doing so sometimes highlights the conflict between the human need for readability, and a desire for consistent and complete structured data. A good example of this is reports that provide the same figure several times at differing precisions. For example, revenue […]
The SEC has updated its FAQs on preparing Inline XBRL documents and issued a new FAQ for Foreign Private Issuers on the preparation of XBRL or Inline XBRL documents using the IFRS taxonomy.
Following the recent announcement by ESMA to adopt iXBRL, XBRL Netherlands are hosting an iXBRL workshop on 28th March in Utrecht. For more information, please see the event page on the XBRL Netherlands website.
On 28 February the SEC announced that it will now accept financial statement filings from international companies listed in the US in XBRL or iXBRL format using the IFRS taxonomy. From December it will be obligatory.
As expected, on Wednesday the US SEC met and approved a Proposed Rule to switch US listed company filings to Inline XBRL. We look at some of the implications.
Did you know that iXBRL allows enormous flexibility in what is presented in a report?
There is growing pressure for the development of generic, consistent and coherent standards for providing and consuming assurance over digital reporting.
On Wednesday, 1 March 2017, the US SEC will meet to consider whether it should mandate the use of human readable iXBRL.
It’s difficult to think of a period in the last 50 years in which it has been harder to predict the shape of international relations, policy and regulation, especially where those topics relate to the United States. This week, just to add confusion to a complex world, both EU and US officials indicated that there […]
In a substantial speech to the Northwestern University’s 44th Annual Securities Regulation Institute symposium, recently retired SEC Chair Mary Jo White provided an interesting summary of her perspective on the achievements of that regulator during her term. She also provided some comments on the work that lies ahead. Chair White’s retirement as the 31st SEC Chair […]