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Items tagged with "Reporting"

EU reporting framework overall effective, with governance an area for focus, says EC consultation

The European Commission (EC) has published a summary of responses to its consultation on ‘Corporate reporting – improving its quality and enforcement.’

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XBRL US recommends xBRL-CSV for money market fund reporting

XBRL US has submitted a comment letter on a Securities and Exchange Commission (SEC) notice of information collection for Form N-MFP.

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Level playing field needed? Diverse approaches hamper consistent reporting and audit across Europe

Just what is a public interest entity, or PIE? In fact, the answer can vary depending on where you are: a useful new paper from Accountancy Europe summarises the significant variation in how European nations define PIEs.

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Reporting on digitisation and rationalisation of reporting at India’s central bank

The Reserve Bank of India (RBI) has published the final report of its Regulations Review Authority (RRA) 2.0, established in 2021 to streamline reporting requirements and reduce regulatory burdens.

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Digital disclosures coming soon for US business development companies

Readers may recall that in 2020 the US Securities and Exchange Commission (SEC) adopted a new rule extending digital reporting to business development companies (BDCs) and other closed-end funds (CEFs).

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Three new projects as FASB announces results of strategy consultation

The US Financial Accounting Standards Board (FASB) has released its 2021 Agenda Consultation Report.

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SEC announces this year’s regulatory plans

Those with an interest in reporting in the US may like to note that the Securities and Exchange Commission (SEC) has released its annual regulatory agenda, covering rules in both proposed and final stage and including a number of items with digital reporting elements.

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Better ESG reporting processes needed to build quality and meet goals

Workiva’s 2022 Global ESG Survey offers some interesting insights on the challenges and opportunities ahead for environmental, social and governance (ESG) reporting.

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Latest EDGAR update in effect

As of 21 June 2022, the US Securities and Exchange Commission (SEC) has upgraded the Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system to Release 22.2.

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Digital reporting innovation to foster transparency in Korea

Speaking at the International Conference of the Korean Accounting Association, Professor Yoon Jae-won of Hongik University’s Business School offered insights on the need for accounting reform and investment in digital reporting.

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