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Items tagged with "Reporting"

EFRAG comments on IFRS pilot approach

The European Financial Reporting Advisory Group (EFRAG) has published a comment letter responding to the new pilot approach to IFRS Standards developed by the International Accounting Standards Board (IASB).

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IFRS Foundation considers SPACs

Special Purpose Acquisition Companies, or SPACs, have become something of a hot topic.

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Areas of focus at the SEC

It will not have escaped our readers’ notice that it is annual report season in the US – and many other jurisdictions.

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Further consolidation and digitisation at India’s central bank

The Regulations Review Authority of the Reserve Bank of India (RBI) has recently made significant recommendations aimed at rationalising data collection and reducing regulatory burdens.

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South African co-operatives to file in Inline XBRL

A recent post from DataTracks provides a useful heads-up that certain co-operatives in South Africa will be expected to file their annual financial reports in Inline XBRL, or iXBRL, from 1 April 2022.

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SEC Chair celebrates transparency in security-based swap disclosures

“The public now has access to critical information about security-based swap transactions, including the key economic terms, price, and notional value,” said Gary Gensler, Chair of the US Securities and Exchange Commission (SEC) in a recent statement.

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EFRAG online survey invites comment on intangibles

The European Financial Reporting Advisory Group (EFRAG) is conducting a long-running consultation on how financial reports can provide better information on intangibles.

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The missing ingredient? How the LEI underpins consistent, comparable ESG data

How can we ensure that we can draw meaningful conclusions from environmental, social and governance (ESG) data – and what does a digital fingerprint for companies and similar entities have to do with it?

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SEC revisits Pay Versus Performance

The US Securities and Exchange Commission (SEC) recently reopened its public comment period on proposed rules on Pay Versus Performance, which it formulated back in 2015.

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ASIC challenges regtech to track down poor corporate disclosures

The Australian Securities and Investments Commission (ASIC) recently launched a regtech initiative exploring the potential of technology to help identify and assess poor market disclosures by listed companies.

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