The European Banking Authority (EBA) has published phase 1 of the new version 3.1 of its reporting framework, which is expected to apply from September 2021. It reflects new reporting requirements for investment firms, as well as changes to resolution planning reporting and supervisory benchmarking.
The European Banking Authority (EBA) has published an erratum for the technical package on its reporting framework 3.0 phase 2.
In order to reflect new International Financial Reporting Standards (IFRS) disclosure requirements, the International Accounting Standards Board (Board) has published a proposed update to the IFRS Taxonomy 2021.
The European Banking Authority (EBA) has published an erratum for the technical package on its reporting framework 3.0 phase 2.
The US Financial Accounting Standards Board (FASB) has produced a new fact sheet in its ‘FASB in Focus’ series, titled ‘XBRL: What is it? Why the FASB? Who uses it?.’ It’s a great introduction to XBRL and digital reporting, particularly from the US perspective.
The US Federal Energy Regulatory Commission (FERC) is continuing its trailblazing transition to XBRL-based reporting for energy utilities. It has announced that on 15 April 2021 the XBRL taxonomies, validation rules, and rendering files needed for the rollout will be updated to Release 1.5, and will be available in its Yeti viewer.
Following its adoption of this year’s updated taxonomies from the US Financial Accounting Standards Board (FASB), the Securities and Exchange Commission (SEC) has updated EDGAR, its Electronic Data Gathering, Analysis, and Retrieval system.
The International Financial Reporting Standards (IFRS) Foundation has published the IFRS Taxonomy 2021. This year’s changes include three IFRS Updates that reflect amended IFRS Standards to support changes in reporting around specific issues.
In another annual taxonomy refresh, the US Financial Accounting Standards Board (FASB) has confirmed that the Securities and Exchange Commission (SEC) has approved its 2021 GAAP Financial Reporting Taxonomy (GRT) and 2021 SEC Reporting Taxonomy (SRT), together known as the ‘US GAAP Taxonomy.’
The European Banking Authority (EBA) has published phase 2 of its reporting framework v3.0.
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