Reporting

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ESEFESMAGuidanceReporting

ESEF Reporting Manual now lets users see latest changes

By Editor

We’re delighted to note that updates to the ESEF Reporting Manual will now be much easier to spot.

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XBRL US recommends digital reporting on pandemic recovery funds

By Editor

How can we effectively track Covid-19 relief funding and understand its impact? Our colleagues at XBRL US believe a government standard is needed, enabling coordinated digital reporting.

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DigitisationIFRSNigeriaReportingXBRL

New for Nigeria! First XBRL reports blaze a trail

By Editor

We were delighted to hear this week that Dangote Cement, Africa’s largest cement producer, has produced its most recent financial statements in XBRL, using the International Financial Reporting Standards (IFRS) Taxonomy.

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XBRL US consults on latest DQC Ruleset for data checks

By Editor

The XBRL US Data Quality Committee (DQC) has published its 16th Ruleset for a 45-day public review and comment period, running until 31 August 2021.

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ESMA proposes amendments to MAR guidelines on delayed disclosure

By Editor

When is it acceptable to delay disclosures of financial information, and when does this conflict with transparency obligations?

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AuditIFACReportingUK

IFAC urges UK to holistic pursuit of audit quality

By Editor

The International Federation of Accountants (IFAC) has submitted a thought-provoking response to the UK in its response to the UK Department for Business, Energy & Industrial Strategy (BEIS) consultation on wide-ranging reforms aiming to restore trust in the country’s corporate reporting, audit and governance regime.

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ReportingTaxonomyXBRL

Building an XBRL Taxonomy: Widespread Errors and How to Avoid Them

By Editor

This is a guest post by Katherine Haigh, Quality Assurance Manager at CoreFiling and member of the XBRL International Best Practices Board. In this age of digital reporting, hundreds of XBRL taxonomies are published every year. Our analysis at CoreFiling shows that there are a few common mistakes that repeatedly crop up in such taxonomies. […]

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ESEFESMAGuidanceInline XBRLReporting

ESMA updates ESEF Reporting Manual

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The European Securities and Markets Authority (ESMA) has published the latest version of its ESEF Reporting Manual, expanding existing guidance and reflecting developments in the technical specifications.

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EBAEUReportingTaxonomyXBRL

EBA releases phase 2 of its 3.1 reporting framework

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The European Banking Authority (EBA) has issued phase 2 of its 3.1 reporting framework, providing standard specifications to support implementation, following phase 1 in May.

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