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Items tagged with "XBRL"

Inline XBRL as the new normal

It is rapidly becoming clear that Inline XBRL is now the new normal for corporate reporting. The European Single Electronic Format (ESEF), discussed elsewhere in this newsletter, might be this year’s biggest attention-grabber but it is by no means the only game in town.

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Ongoing improvements to the XBRL standard

In addition to the new xBRL-CSV and xBRL-JSON specifications discussed above, this year has seen a number of ongoing and incremental improvements to the XBRL standard. Various new and updated draft specifications are available for experimentation, review and comment.

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News from this week

It might be December but there is still plenty happening! Read on for more on the new ISSB Chair, ESMA taxonomy, new SEC rules and digital strategy at EIOPA.

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Hong Kong prepares for digital tax reporting using Inline XBRL

The Hong Kong Inland Revenue Department (IRD) looks set to launch Inline XBRL-based digital tax reporting for business within the next 18 months. An new consultation paper sets out progress so far and proposals for moving forward.

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New draft calculations specification available for review

The XBRL Standards Board has approved the publication of an initial Public Working Draft of the Calculations 1.1 specification and an accompanying requirements document.

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XBRL registry updates facilitate emissions reporting

The XBRL Standards Board has approved updates to both the Data Type Registry and the Unit Type Registry. This update contains new draft data types and units that provide support for reporting greenhouse gas emissions.

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Reflecting on the benefits of XBRL at the SEC, and looking to the digital future

Toppan Merrill have recently released a series of four very short videos, drawn from their September webinar on the question of ‘12 Years After the SEC Mandate. Has it All Been Worth it?’ – to which, of course, the answer is yes!

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US municipal reporting pilot: Flint, Michigan partnership to implement XBRL and boost transparency

A new pilot programme in Flint, Michigan will explore how the use of XBRL can improve transparency in fiscal reporting and lead to better governance, potentially averting crises in municipal finance.

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Technology updates to IFRS Taxonomy 2021 out for consultation

The International Financial Reporting Standards (IFRS) Foundation yesterday published its ‘IFRS Taxonomy 2021—Proposed Update 2 Technology Update’. The IFRS Taxonomy allows financial reports using the IFRS standards to be digitally tagged using XBRL.

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UK’s FCA provides guidance on submitting XBRL reports

The Financial Conduct Authority (FCA) has recently released two key pieces of updated guidance on structured reporting for issuers in the UK using the Inline XBRL-based European Single Electronic Format (ESEF).

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