The European Banking Authority (EBA) has published a revised list of validation rules to accompany its reporting standards (Implementing Technical Standards, Regulatory Technical Standards and Guidelines).
The International Financial Reporting Standards Foundation (IFRS) 2022 Taxonomy formula linkbase is now available for download. The updated linkbase reflects changes to the IFRS Accounting Taxonomy, including updates to axis aggregation validations, percentage warnings, and technical validations.
The XBRL US Data Quality Committee (DQC) has published its 20th Rule Set, including five proposed rules for corporate issuers, and two proposed rules that are specific to business development companies (BDC).
The XBRL US Data Quality Committee (DQC) has approved three new validation rules, following a public review, taking the total available to 99.
EIOPA takes stock of data quality in Solvency II disclosures, and how it has developed since 2016. It finds significant improvements, due to “automated data quality processing solutions and advanced analytic tools together with built-in validations in the XBRL taxonomy.”
The European Banking Authority (EBA) has published its regular updated list of validation rules for its reporting standards, as encapsulated in its Technical Standards and Guidelines.
For those with an interest in digital reporting in the US, the Financial Accounting Standards Board (FASB) is currently seeking feedback on two sets of taxonomy updates.
The XBRL Board of Directors has approved the promotion of the Assertion Severity 2.0 specification to Recommendation status, offering XBRL users valuable flexibility in applying data quality rules.
The XBRL US Data Quality Committee (DQC) has published its 19th ruleset, containing three proposed new validation rules.
The European Banking Authority (EBA) has published its regular revised list of validation rules, as included in its Implementing Technical Standards (ITS) on supervisory reporting.
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