The XBRL Standards Board has approved an update to the ‘Designing HTML for Inline XBRL’ Working Group Note. This document provides information for creators of Inline XBRL (or iXBRL) documents on a variety of technical topics, including performance, text-block tags and compatibility between HTML and XHTML.
Last week the European Securities and Markets Authority (ESMA) rolled out its 2024 European Common Enforcement Priorities (ECEP) for corporate reporting. This year, the European Securities and Markets Authority (ESMA) is doubling down on “double materiality,” the idea that sustainability reporting should capture not only financial impacts but also broader social and environmental ones.
The European Banking Authority (EBA) has rolled out a draft technical package for its upcoming 4.0 reporting framework, giving institutions an early preview of the changes set to apply in 2025.
Erik Gerding, Director of the Division of Corporation Finance at the US Securities and Exchange Commission (SEC), recently shared reflections on the SEC’s Disclosure Review Program.
On 19 June, the International Accounting Standards Board (IASB) unanimously agreed to finalise the revision of IFRS Practice Statement 1 Management Commentary.
The European Central Bank (ECB) and the European Banking Authority (EBA) have recently teamed up to establish the Joint Bank Reporting Committee (JBRC). This initiative aims to enhance efficiency and reduce costs in the banking industry’s data reporting processes.
In a recent article by Martin DeVille, the evolution of digital financial reporting through the adoption of iXBRL takes center stage. The piece sheds light on how major European companies, numbering around 50,000, are embracing iXBRL as the standard format for their financial reporting needs.
The Financial Reporting Council (FRC) has released its assessment of reporting by the UK’s major private companies, published January this year.
As the International Sustainability Standards Board (ISSB) gears up for the imminent implementation of ISSB Standards—IFRS S1 and IFRS S2— in January 2024, it has introduced a host of updated resources to assist companies in seamlessly applying the standards.
The European Banking Authority (EBA) have revamped their website, adding some useful new features in the process to help ease the journey of supervisory changes and increase understanding of regulatory frameworks.
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