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Items tagged with "South Korea"

Korean FSS expands XBRL application and bolsters support for listed companies

At the start of July, the Korean Financial Supervisory Service (FSS) announced that, from 2025, KOSPI- and KOSDAQ-listed financial companies with assets exceeding KRW 10 trillion must adopt XBRL for their financial disclosures. In their 2025 semi-annual reports, these companies will be required to tag the financial statements notes in XBRL.

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South Korea sees the benefits of expanded XBRL

With South Korea expanding the scope of XBRL tagging to include the notes to accounts, FNN news recently interviewed Hyeong-nam Lee, Director of Deloitte’s XBRL Center, about their experiences with the standard.

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South Korea delays ESG disclosure mandates

Recent developments in Korea include a shift in mandatory sustainability-related disclosure timelines.

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XBRL in Korea set to expand

South Korean authorities are set to tackle the country’s valuation gap with a comprehensive set of reforms that aim to enhance the visibility and attractiveness of Korea’s public markets.

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South Korea’s XBRL implementation finalised

A few weeks ago we reported that the Financial Supervisory Service (FSS) in Korea was looking to increase the scope of XBRL in financial disclosure to align with global standards and improve market transparency. On 30 March, these plans were finalised.

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South Korea expanding XBRL scope in financial statements

South Korea’s financial regulator, the Financial Supervisory Service (FSS), has announced that it is considering phasing in mandatory XBRL disclosure and expanding the scope of XBRL to also tagging financial statement annotations and notes.

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