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Items tagged with "Taxonomy"

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ISSB publishes proposed IFRS Sustainability Disclosure Taxonomy

This week, the International Sustainability Standards Board (ISSB) marked a significant milestone in advancing sustainability reporting by publishing the Proposed IFRS Sustainability Disclosure Taxonomy.

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Global Country, Currency Taxonomies for Comment

The XBRL International Standards Board (XSB) has approved for release as a public working draft, a working group note of the proposed architecture and workflow arrangements for the release of global XBRL taxonomies for ISO country and currency code lists as well as draft taxonomies for inspection, testing and comment.

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FASB proposes updates to GAAP taxonomy

The Financial Accounting Standards Board (FASB) has laid out a set of proposed improvements to the US GAAP Taxonomy to take account of changes arising from amendments to the accounting treatment for purchased financial assets exhibiting credit losses.

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XBRL US comments on draft OEF Taxonomy and Guide

XBRL US recently submitted feedback on the US Securities and Exchange Commission’s (SEC) proposed draft Open-End Fund Taxonomy (OEF), published in May.

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All your questions on the EFRAG taxonomy, answered

Guest blog by Jacques Urlus, Chairman of the XBRL Netherlands Foundation. EFRAG has announced that the first final version of its taxonomy for ESG information will be released at the end of September. That leaves 14 months for the first listed companies to release their formatted annual reports containing the tagged ESG information.

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Bank of England publish draft XBRL taxonomy

The Bank of England’s Prudential Regulation Authority (PRA) recently published a Public Working Draft (PWD) of their latest Banking Taxonomy – version 3.7.0.

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New taxonomy design guidance published

The Taxonomy Design Working Group, part of XBRL International’s Best Practices Board, recently published new guidance designed to help taxonomy authors and architects.

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Draft 2023 Open-End Fund (OEF) taxonomy published

 Last year the US Securities and Exchange Commission (SEC) adopted welcome amendments that requires open-end funds (OEF) to prepare concise, visually engaging, iXBRL tagged annual and semi-annual reports for investors and shareholders. This week, the SEC took an important step towards the implementation of that rule with the publication of a draft taxonomy.

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EBA and EIOPA publish draft version of revised taxonomy architecture

The European Banking Authority (EBA) and the European Insurance and Occupational Pensions Authority (EIOPA) are working together with Eurofiling to create a revised version of their taxonomy architecture to get ready for the upcoming Data Point Model Refit.

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FASB proposes GAAP taxonomy improvements to enhance income tax disclosures transparency

The Financial Accounting Standards Board (FASB) recently proposed some improvements to the GAAP Taxonomy for Income Taxes (Topic 740). This is meant to make income tax disclosures more transparent and useful for decision-making.

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