Items tagged with "Reporting"

China directs companies to improve financial reporting

We note with interest recent reports that listed companies in China are being asked to improve the effectiveness of their internal controls in financial reporting, and the quality of the information they produce.

Read more

OECD seeks input on new tax transparency framework for crypto-assets

The Organisation for Economic Co-operation and Development (OECD) has released a public consultation document on its proposals to modernise the transparency instruments available to tax administrations, given the ways technology is changing investment and payment practices.

Read more

ESMA Chair discusses ESAP

“The objective of the new ESAP legislative project is to create a common source of public and freely available financial and sustainability-related information of EU companies and investment products, regardless of where in the EU they are located or originated while enabling a better use and reuse of this information,” says European Securities and Markets Authority […]

Read more

SEC top accountant discusses materiality in reporting errors

Paul Munter, Acting Chief Accountant at the US Securities and Exchange Commission (SEC), has published commentary on restatements and when errors should be considered material.

Read more

XBRL US comments on Pay versus Performance

XBRL US has responded to the Securities and Exchange Commission (SEC) request for comment on its proposal on Pay versus Performance, which was recently reopened.

Read more

Luxembourg moves to online filing with eRISS

We note with interest the launch of a new online reporting platform by Luxembourg’s Supervisory Commission for the Financial Sector (Commission de Surveillance du Secteur Financier, CSSF).

Read more

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).

Read more

IFRS Foundation considers SPACs

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

Read more

News Item

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.

Read more

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.

Read more


Would you like
to learn more?

Join our Newsletter mailing list to
stay plugged in to the latest
information about XBRL around the world.

By clicking submit you agree to the XBRL International privacy policy which can be found at xbrl.org/privacy