Items tagged with "Reporting"

Inline XBRL for variable product issuers

“For decades the SEC has sought to harness technology to provide a mechanism for allowing investors, Commission staff, data aggregators, financial analysts and other data users to efficiently analyze and compare the available information about variable contracts,” explains Guy Stanzione, Compliance Services Director at Toppan Merrill in a new post.

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FASB seeks feedback on proposed accounting model relationships

The US Financial Accounting Standards Board (FASB) has issued an invitation to comment on its Proposed Meta Model Relationships.

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FRC Lab offers tips for net zero disclosures

The UK Financial Reporting Council’s FRC Lab has released a new report on net zero disclosures, offering companies tips and questions to consider in communicating their net zero commitments.

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Latest updates to EDGAR Filer Manual

The US Securities and Exchange Commission (SEC) has adopted an updated version of the EDGAR Filer Manual.

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Let’s get digital, Australia!

We enjoyed a recent Accountants Daily article from Simon Grant of Chartered Accountants Australia and New Zealand (CA ANZ) on the need to advance digital reporting in Australia.

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Insights on ESEF block tagging

As new block tagging requirements get closer for next year’s European Single Electronic Format (ESEF) reporting cycle, a post from Toppan Merrill offers concise compliance insights and best practices.

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Trust can’t wait: Preparing for unfinished ESG standards

“How can companies prepare for something before knowing what it is?” That’s the question addressed in a new post by Workiva’s Andromeda Wood, who is also a member of XBRL International’s Best Practices Board, as she considers how to prepare for as-yet unfinished environmental, social and governance (ESG) reporting requirements.

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SEC Pay Versus Performance taxonomy out for review

The US Securities and Exchange Commission (SEC) has released its draft Executive Compensation Disclosure (ECD) Taxonomy for public review, alongside a draft taxonomy guide.

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SEC to focus on risk disclosures?

It seems increasingly likely that the US Securities and Exchange Commission (SEC) may seek to develop disclosure requirements around economic risks, as recently signposted in remarks by senior associate chief accountant Kevin Vaughn.

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APRA shares plans to modernise prudential architecture

The Australian Prudential Regulation Authority (APRA) has recently outlined its plans for work to modernise prudential architecture, with digital thinking at its core.

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