
SEC proposes Inline XBRL disclosures for SPACs
The wild days seem to be over for special purpose acquisition companies (SPACs), at least in the US.
The wild days seem to be over for special purpose acquisition companies (SPACs), at least in the US.
The XBRL Standards Board has this week approved an update to the XBRL Data Type Registry (DTR). Most notably, this adds a new item type for use in reporting greenhouse gas emissions.
At an open meeting on Monday, the US SEC put forward landmark new rules on mandatory climate-related disclosures, to be digitally tagged using Inline XBRL, in proposals described by Chair Gary Gensler as “driven by the needs of investors and issuers.”
The International Financial Reporting Standards (IFRS) Foundation has issued its annual XBRL taxonomy updates for financial reporting, publishing the IFRS Accounting Taxonomy 2022 this week.
Our collection of ESEF filings has tipped over into four figures and beyond, with the total standing at 1,365 as of 17 March. We aim to make it easy to find and access ESEF data, currently a complex process due to varying publishing mechanisms in different countries.
The US Securities and Exchange Commission (SEC) has proposed significant new rules on cybersecurity risk management, strategy, governance, and incident reporting by public companies.
The XBRL Standards Board has approved the promotion of the Assertion Severity 2.0 specification to Proposed Recommendation status, helping XBRL users to apply data quality rules in highly flexible ways.
On 28 February, the European Insurance and Occupational Pensions Authority (EIOPA) issued its latest taxonomy update.
XBRL US has responded to the Securities and Exchange Commission (SEC) request for comment on its proposal on Pay versus Performance, which was recently reopened.
The European Banking Authority (EBA) has published the first phase of version 3.2 of its reporting framework. It comes with a technical package to support implementation, including updated XBRL taxonomies, validation rules, and the Data Point Model (DPM).