EBA releases XBRL taxonomies for framework v3.0
The European Banking Authority (EBA) has published phase 2 of its reporting framework v3.0.
Items tagged with "Taxonomy"
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SASB XBRL Taxonomy now available for comment
The Sustainability Accounting Standards Board (SASB) has published its new SASB XBRL Taxonomy, now out for public comment. We encourage all with an interest in XBRL and the future of Environmental, Social, and Governance (ESG) reporting to submit feedback by 3 May 2021.
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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.
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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.
