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Items tagged with "Japan"

Do patterns of similarity in KAMs data reflect ‘boilerplate’ disclosures?

This week, we bring you our third post analysing early XBRL-tagged Key Audit Matters (KAMs) from Japan.

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Insights from Japan’s Digitally Tagged KAMs: 3 – Seeing Similarity in Text Disclosures

This is part of a short series on initial insights from our analysis of digital KAMs data being collected in Japan for the first time. For the first post and introduction, start here. In the earlier posts in this series, we looked at how digital tagging of Key Audit Matters (KAMs) using XBRL is helpful […]

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Trends and outliers in industry risks, as revealed by KAMs data

We have published the second post in our series analysing world-first digitally tagged Key Audit Matters (KAMs) data from Japan, exploring how the use of XBRL can help us get a better handle on the risks identified by auditors.

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Insights from Japan’s Digitally Tagged KAMs: 2 – Industry Trends and Interesting Outliers

This is part of a short series on initial insights from our analysis of digital KAMs data, being collected in Japan for the first time. For the first post and introduction, start here. In the first post in this series, we began our analysis of XBRL data on Key Audit Matters (KAMs) from Japanese public […]

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A world first: we analyse digital KAMS data from Japan

Key Audit Matters (KAMs) can illuminate risks of interest to investors. In Japan that information is now XBRL-tagged, opening it up for analysis. We kick off a series of blogs with our initial insights, and a window into the value of digital KAMs data.

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Insights from Japan’s Digitally Tagged KAMs: 1 – The Big Themes

This is part of a short series on initial insights from our analysis of digital KAMs data being collected in Japan for the first time. Watch this space for further posts. The Key Audit Matters (KAMs) section of an audit report highlights the most significant issues found, in the auditor’s judgement. KAMs are intended to […]

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Japan to streamline quarterly disclosures

The Japanese government has announced plans to scrap quarterly securities reporting, in an attempt to lighten burdens on companies.

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Japan’s FASF extends purpose to sustainability

We were interested to note that Japan’s Financial Accounting Standards Foundation (FASF) has revised its organisational charter to include sustainability reporting standards in its purpose and business, in addition to accounting standards.

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Japan set to mandate climate disclosures from April 2022

Japan’s Financial Services Agency (FSA) is likely to require mandatory climate disclosures as early as April next year, covering carbon emissions as well as other climate-related risks.

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Mandatory sustainability reporting discussions in Japan and Philippines

With mandatory climate and other sustainability disclosure requirements apparently gaining impetus around the globe, the latest news this week has a Pacific flavour.

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