Taxonomy

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COREPEBAEuropeTaxonomy

Important Taxonomy and Data Point Model Updates from the EBA

By Dave Nitchman

The European Banking Authority (EBA) has released some important updates to its taxonomy and DPM.

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AnalysisdisclosuresFASBIASBTaxonomy

XBRL Data Helps Close Off Balance Sheet Accounting Hole

By Dave Nitchman

FASB used SEC XBRL data from 2014 to identify over USD $1 trillion in undiscounted lease obligations that were being reported in footnotes. Read about the resulting guidance.

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AnalysiscomparabilityextensionsTaxonomy

Entity Specific Disclosures Task Force Gains Momentum

By Dave Nitchman

The Entity Specific Disclosures Task Force has begun the discovery phase of its work defining when best to use extensions and to improve the comparability of extensions and the filings that use them.

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IASB Update

By Dave Nitchman

The IASB has released minutes from the latest IFRS Taxonomy Consultative Group conference call. Topics included upcoming and current ITCG reviews, the IFRS Taxonomy deprecation schema, and the management of entity-specific disclosures. Note that it is likely that publication of the annual IFRS Taxonomy 2016 will be delayed until April of this year due to this […]

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Best PracticesTaxonomyXII News

Developing Global Best Practices for Company Extensions

By Dave Nitchman

Announcing the “Entity Specific Disclosures Task Force” (ESDTF)

XII is forming a new task force to identify best practice for the handling of entity specific disclosures (ESDs) in XBRL including, but not limited to, the use of preparer extension taxonomies.

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