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Items tagged with "Reporting"

Inline XBRL as the new normal

It is rapidly becoming clear that Inline XBRL is now the new normal for corporate reporting. The European Single Electronic Format (ESEF), discussed elsewhere in this newsletter, might be this year’s biggest attention-grabber but it is by no means the only game in town.

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Out of the dark: SEC seeks to boost transparency in the securities lending market

The US Securities and Exchange Commission (SEC) is consulting on a new rule designed to strengthen the transparency and efficiency of the securities lending market.

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XBRL US draws on user feedback to respond on EDGAR Next

The US Securities and Exchange Commission (SEC) has been consulting on its EDGAR Next modernisation programme. This relates to its Electronic Data Gathering, Analysis, and Retrieval system (EDGAR), proposing technical changes to how companies manage access and submit reports in order to make these processes more secure.

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IASB proposes enhanced disclosures on supplier finance

The International Accounting Standards Board (IASB) published proposed changes to disclosure requirements aimed at enhancing transparency on supplier finance arrangements and their effects on a company’s liabilities and cash flows.

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HKMA on Regtech in regulatory reporting and stress testing

The Hong Kong Monetary Authority (HKMA) has published the fourth in its Regtech Adoption Practice Guide series, offering guidance on aspects of implementing regulatory technology, which kicked off in June.

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Feedback opportunities closing soon: survey and guide to changes under EDGAR Next

What are your thoughts on EDGAR Next – and do you want to know more about it?

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SEC launches updated EDGAR filing manual

The Securities and Exchange Commission (SEC) has refreshed its EDGAR Filer Manual, providing up-to-date guidance for users of its Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system.

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Considering the digital reporting implications of cross-references in management commentary

September’s meeting of the International Financial Reporting Standards (IFRS) Foundation’s IFRS Taxonomy Consultative Group (ITCG) looked at the digital reporting implications of the proposed new, broader framework for preparing management commentaries.

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News Item

Financial Reporting Lab tenth anniversary newsletter

The UK Financial Reporting Council’s Financial Reporting Lab is celebrating its tenth anniversary in its latest newsletter.

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EU launches broad consultation on corporate reporting

The European Commission has opened a consultation on ‘Strengthening the quality of corporate reporting and enforcement.’ Taking a holistic perspective, it aims to address shortcomings in the underlying reporting ecosystem.

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