Items tagged with "XBRL"

What’s all this about the OIM?

We’ve been talking about the Open Information Model (OIM) in recent issues, with the release of a Candidate Recommendation set of specifications, moving inexorably towards final Recommendation status – and it will definitely be a big topic of conversation at our Data Amplified Virtual event.

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“Beautiful process” – an ESEF first for the Netherlands

As we continue to follow the news of both delays to the European Single Electronic Format (ESEF) mandate and early voluntary ESEF filings, useful as ‘dry runs’, we’re pleased to note a first from the Netherlands.

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New XBRL US Excel Add-in for SEC data

For anyone interested in XBRL information filed with the US Securities and Exchange Commission (SEC), our colleagues stateside have released a highly useful new tool, with accompanying guidance.

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SRB resolution tools safeguard public interest, powered by XBRL

Did you know that the EU’s Single Resolution Board (SRB) has four key resolution tools it can use if a bank is failing? These aim to maintain banks’ critical functions and financial stability at minimal cost to taxpayers.

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New unit definitions published to enable sustainability reporting

XBRL International has published an update to the Unit Type Registry, adding additional unit definitions to support the wide variety of disclosures required for sustainability reporting. In particular, the new units will enable reporting of energy usage and efficiency.

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New XBRL Formula functions advance to Candidate Recommendation status

The XBRL Standards Board has approved the promotion a number of new XBRL Formula functions to Candidate Recommendation status. The new functions are intended to support the planned adoption of xBRL-CSV by a number of regulators around the world.

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Finnish firms almost finished preparing for ESEF

XBRL Finland has carried out a very useful investigation into how the Finnish market is responding to ESEF, the Inline XBRL-powered European common standard for financial reporting.

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FASB consults on XBRL improvements for business combinations

In the US, the Financial Accounting Standards Board is seeking feedback on its proposed Accounting Standards Update (ASU) on ‘Business Combinations: Accounting for Contract Assets and Contract Liabilities from Contracts with Customers’ – and specifically on attendant amendments to the US GAAP Financial Reporting Taxonomy.

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SECR: energy and carbon data in UK annual reports

With so much recent discussion of standards for Environmental, Social and Governance (ESG) disclosure, particularly sustainability metrics, it is interesting to revisit the example of one country that is forging ahead with mandatory reporting.

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Pointing the way: Filing Indicator Taxonomy now available

The XBRL Standards Board has approved publication of the Filing Indicator Taxonomy at Recommendation status. Filing indicators are used in filing environments to act like a signpost, allowing reports to declare which reporting tables have been completed.

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