Earlier this month the US Securities and Exchange Commission (SEC) published its final rule on Security-Based Swap Execution and Registration of Security-Based Swap Execution Facilities (SBSEF). This comprehensive rule addresses the registration and regulation of SBSEFs, shedding light on critical issues in the world of security-based swaps.
The European Securities and Markets Authority (ESMA) has just unveiled its second consultation regarding the regulation of markets in crypto-assets (MiCA). Since MiCA came into force this June, ESMA has been empowered to establish technical standards and guidelines for specific MiCA provisions.
What’s in a name? The US Securities and Exchange Commission (SEC) is adopting amendments, including introducing Inline XBRL tagging, to the Fund Names Rule (rule 35d-1). The aim is to reduce the risk of investment companies misleading investors with misnomers not aligned with the actual investments held.
Numerous countries use Inline XBRL as the gold standard for IFRS-based financial reporting. In particular, in Europe we now have two years of experience of the European Single Electronic Format (ESEF) – and some interesting insights from that are discussed above.
Last year the US Securities and Exchange Commission (SEC) adopted welcome amendments that requires open-end funds (OEF) to prepare concise, visually engaging, iXBRL tagged annual and semi-annual reports for investors and shareholders. This week, the SEC took an important step towards the implementation of that rule with the publication of a draft taxonomy.
This week the Securities and Exchange Commission (SEC) held an open meeting to discuss amendments that introduce electronic filing and structured data for the remaining forms required under the Exchange Act that are still submitted in paper format.
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.
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.
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 […]
Why are some iXBRL reports very slow, while others with similar levels of design open almost instantaneously? The answer largely lies not in the iXBRL itself, but the HTML – and our latest post suggests solutions for lightning-fast HTML with no compromise on visuals.