EBA releases latest filing rules
The European Banking Authority (EBA) has published an updated version of its XBRL Filing Rules, taking it to version 5.2.
Items tagged with "Reporting"
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First reports available as Israel gets into the swing of Inline XBRL
Yet another country is in the process of adopting Inline XBRL for its IFRS reporting. The first annual reports made by Israeli public companies in Inline XBRL are now available via the ISA’s Magna portal, with more trickling in.
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Insights on the keys to ESEF success
Toppan Merrill’s Bartek Czajka has brought together some great insights on the keys to success in European Single Electronic Format (ESEF) filings, drawing on his experience of the first year of full ESEF implementation across Europe.
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Irish central bank releases new XBRL taxonomy and guidance
The Central Bank of Ireland has published its latest XBRL Taxonomy, version 2.1. It forms part of the Bank’s updated reporting requirements for Electronic Money Institutions (EMIs) and Payment Institutions (PIs).
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XBRL US suggests Inline XBRL for disclosures on compensation recovery
XBRL US has written to the Securities and Exchange Commission (SEC) with comments on its reopened proposal on Listing Standards for Recovery of Erroneously Awarded Compensation.
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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).
