The use of XBRL for sustainability reporting got a boost as the World Bank has started publishing its own annual sustainability report in XBRL using the GRI Taxonomy.
FASB has released the 2015 US GAAP Financial Reporting Taxonomy (Pending SEC Acceptance). Major changes were confined to those related to Accounting Standard Updates, and input from the Insurance Industry Resource Group to remove redundancies. The increase in deprecated elements in comparison to the 2014 Taxonomy is the result of a review to reduce unused and redundant […]
New “In Sync” updates from the IASB – The International Accounting Standards Board (IASB) has published for public comment the Exposure Draft Disclosure Initiative (Proposed amendments to IAS 7). This Exposure Draft includes proposed changes to the IFRS Taxonomy to reflect the effect of the proposed amendments to IAS 7. This is the first time that proposed […]
The Carbon Disclosure Project has announced a public consultation period for its new 2014 Climate Change Taxonomy. The purpose of this taxonomy is to improve data quality and accessibility, align environmental reporting models with those used for financial reporting and make data consistent with other sustainability frameworks using XBRL such as the Global Reporting Initiative […]
Erhvervsstyrelsen, the Danish Business Authority, has released the final Danish GAAP Taxonomy for use by listed companies in their yearly accounts reporting. Following a positive trend we are seeing in the US, the UK, China and elsewhere, XBRL Denmark indicates that there are plans to make this information freely available to the public directly from the XBRL […]
The IFRS Foundation has published Interim Release 2 to the IFRS Taxonomy 2014, updated to include IFRS 15 Revenue from Contracts with Customers, which was published by the IASB on 28 May 2014, and Common Practice (transport and pharmaceuticals). Learn more.
The Netherlands SBR Program has published the first beta version (9.0.b.1) the 2015 SBR Taxonomy 2015. Along with the addition of inheritance tax declarations, a highlight of the new taxonomy is a simplification of the interface for filing statistical information. The SBR effort in the Netherlands continues to show the way forward in terms of cross […]
Following a two year testing period, an extension of the Italian GAAP Taxonomy to include Notes to financial statements has been completed. The initial version of the taxonomy will only cover information explicitly provided for in the Civil Code, with further integration with national accounting standards to come. The tagging of notes will come into effect […]
XBRL International has released its first “XBRL Taxonomy Guidance Document”, which links specific reporting goals to architecture design options and observed good practices.
The Brazilian Treasury (Secretaria do Tesouro Nacional) has released a preliminary version of their basic taxonomy for the Public Sector Accounting and Fiscal Information System (SICONFI) project, including the Statement of Annual Accounts, composed of entries for the Balance Sheet, Budgetary Revenues, Budgetary Expenditures, Expenses by Function, Payables and Changes in Equity. The taxonomy is viewable here. (Portuguese)
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