IFRS Advisory Council gets down to digital reporting
The IFRS Advisory Council this week discussed (inter alia) ‘Progressing our digital financial reporting strategy.’
Items tagged with "Taxonomy"
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Now available: new link roles for more consistent metadata on concepts
We have recently updated the XBRL Link Role Registry, adding two draft link roles. The new ‘property’ and ‘propertyWithLang’ link roles are intended to provide a standard way to associate key-value metadata with concepts in an XBRL taxonomy.
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FASB seeks feedback on relationships for policy tagging
The US Financial Accounting Standards Board (FASB) has issued release notes on its Proposed Policy Election Element Relationships to be provided in the GAAP Financial Reporting Taxonomy (GRT).
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FASB releases GAAP taxonomy amendments
The US Financial Accounting Standards Board (FASB) has issued for comment its annual proposed technical and other conforming improvements for the 2023 version of the GAAP Financial Reporting Taxonomy (GRT).
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EBA issues phase three of latest reporting framework
The European Banking Authority (EBA) has published the third and final phase of version 3.2 of its reporting framework.
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SEC Pay Versus Performance taxonomy out for review
The US Securities and Exchange Commission (SEC) has released its draft Executive Compensation Disclosure (ECD) Taxonomy for public review, alongside a draft taxonomy guide.
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EFRAG seeks taxonomy
The European Financial Reporting Advisory Group (EFRAG) has published a Call for Tenders seeking specialists to develop an XBRL taxonomy for the first set of European Sustainability Reporting Standards (ESRSs), being introduced under the Corporate Sustainability Reporting Directive (CSRD).
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Webinars on ISSB taxonomy now available
Earlier this month, the International Sustainability Standards Board (ISSB) ran two live webinars on the IFRS Sustainability Disclosure Taxonomy and its current request for feedback.
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Examining opposition to XBRL in local government reporting
As we reported last week, the Florida Division of Auditing and Accounting has released an XBRL taxonomy for use by local governments to report their financial information digitally.
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FRC responds on ISSB sustainability reporting taxonomy
The International Sustainability Standards Board (ISSB) continues seeking feedback on the IFRS Sustainability Disclosure Taxonomy, with comments due by 30 September 2022, and we urge the XBRL community to engage on the taxonomy’s future development.
