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Items tagged with "Taxonomy"

FASB consults on XBRL improvements for business combinations

In the US, the Financial Accounting Standards Board is seeking feedback on its proposed Accounting Standards Update (ASU) on ‘Business Combinations: Accounting for Contract Assets and Contract Liabilities from Contracts with Customers’ – and specifically on attendant amendments to the US GAAP Financial Reporting Taxonomy.

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Reusing taxonomies? Guidance now available

“Reusing an existing taxonomy” – does that make you think of software developers simply using preexisting functions from libraries? Think again! In fact, there is much more to it than recycling code.

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Pointing the way: Filing Indicator Taxonomy now available

The XBRL Standards Board has approved publication of the Filing Indicator Taxonomy at Recommendation status. Filing indicators are used in filing environments to act like a signpost, allowing reports to declare which reporting tables have been completed.

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IFRS Taxonomy 2020 available in Korean

Good news for Korean speakers! The International Financial Reporting Standards (IFRS) Taxonomy 2020 labels in Korean are now available. Alongside the taxonomy, versioning information shows changes from previous years.

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Introduction of XBRL disclosure in Oman progresses apace as stakeholders meet

In more implementation news, we bring you an update from Oman, where progress towards XBRL-based reporting is well advanced and a series of stakeholder meetings is set to offer valuable training, discussion and feedback. Oman’s Capital Market Authority (CMA) and its stock exchange, the Muscat Securities Market (MSM), are preparing for the launch of an […]

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2021 XBRL taxonomies available from FASB

In case you missed it (oops – we did!), in December the US Financial Accounting Standards Board (FASB) released its updated taxonomies for the coming year.

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Liechtenstein adopts XBRL Reporting with New Taxonomy

News from Liechtenstein. (Not something we see every day!) Its Financial Market Authority (FMA) has developed its own national XBRL taxonomy, including a DPM-based Table and Formula Linkbase. This will primarily be used by insurance companies, of which Liechtenstein has around 40, for quarterly statutory reporting.

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EBA corrects Reporting Framework Taxonomies

The European Banking Authority (EBA) has published an erratum for the technical package on its reporting framework 3.0 phase 1.

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Improved oversight with new XBRL-based reporting requirement for Colombia

In December, Colombia’s Superintendency of Residential Public Services (Superintendencia de Servicios Públicos Domiciliarios, or Superservicios) launched a new quarterly reporting requirement for Special Financial Information (Información Financiera Especial, IFE), based on a newly published XBRL taxonomy.

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EBA updates Reporting Framework and Pillar 3 ITS

The European Banking Authority (EBA) has updated its reporting framework v3.0, and its Implementing Technical Standards (ITS) on institutions’ Pillar 3 public disclosures. These changes are driven by the European Commission’s adoption of the ITS on supervisory reporting (v3.0), which includes changes introduced by the revised Capital Requirements Regulations (CRR2) and the Prudential Backstop Regulation.

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