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Items tagged with "Reporting"

Watch again: EAA-EFRAG-IASB workshop on digital reporting

If you missed last week’s popular European Accounting Association (EAA), European Reporting Advisory Group (EFRAG), and International Accounting Standards Board (IASB) workshop on digital financial reporting last week, the recording is now available.

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IASB to increase focus on digital information

Following feedback to the Third Agenda Consultation, designed to help the International Accounting Standards Board (IASB) define its priorities for the next five years, the IASB will slightly increase its focus on digital financial reporting.

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Comprehensive EU Sustainability Disclosure Laws Finalised

Four years since the process to replace the Non-Financial Reporting Directive (NFRD) began, last week the Council of the European Union and the European Parliament voted by a landslide (525 votes in favour) to adopt the Corporate Sustainability Reporting Directive (CSRD) into EU law.

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Taking stock of ESEF in France: a ‘very positive’ first year

The Autorité des marchés financiers (AMF), France’s stock market regulator, has made what it calls “a very positive assessment at the end of the first year” of European Single Electronic Format (ESEF) implementation.

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SEC introduces Inline XBRL for shareholder reports and compensation clawback

The US Securities and Exchange Commission (SEC) has adopted a final rule on tailored shareholder reports for those mutual funds and exchange-traded funds classed as ‘open-end funds.’

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Australia must mandate digital reporting, or get left behind

CPA Australia’s INTHEBLACK magazine discusses ‘Why digital financial reporting should be mandatory,’ as momentum toward digitisation Down Under continues to build.

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Lighting a FIRE under cyber incident reporting: Digital-first format needed?

The Financial Stability Board recommends greater convergence in cyber incident reporting, including a common format for incident reporting exchange, or FIRE. We urge a digital-first approach using XBRL to ensure comparability and effective analysis.

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Inline XBRL for variable product issuers

“For decades the SEC has sought to harness technology to provide a mechanism for allowing investors, Commission staff, data aggregators, financial analysts and other data users to efficiently analyze and compare the available information about variable contracts,” explains Guy Stanzione, Compliance Services Director at Toppan Merrill in a new post.

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FASB seeks feedback on proposed accounting model relationships

The US Financial Accounting Standards Board (FASB) has issued an invitation to comment on its Proposed Meta Model Relationships.

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FRC Lab offers tips for net zero disclosures

The UK Financial Reporting Council’s FRC Lab has released a new report on net zero disclosures, offering companies tips and questions to consider in communicating their net zero commitments.

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