XBRL US has published an interesting case study, presenting student research on whether big companies are paying their “fair share” of tax.
This is part of a short series on initial insights from our analysis of digital KAMs data being collected in Japan for the first time. For the first post and introduction, start here. In the earlier posts in this series, we looked at how digital tagging of Key Audit Matters (KAMs) using XBRL is helpful […]
We have published the second post in our series analysing world-first digitally tagged Key Audit Matters (KAMs) data from Japan, exploring how the use of XBRL can help us get a better handle on the risks identified by auditors.
This is part of a short series on initial insights from our analysis of digital KAMs data, being collected in Japan for the first time. For the first post and introduction, start here. In the first post in this series, we began our analysis of XBRL data on Key Audit Matters (KAMs) from Japanese public […]
Key Audit Matters (KAMs) can illuminate risks of interest to investors. In Japan that information is now XBRL-tagged, opening it up for analysis. We kick off a series of blogs with our initial insights, and a window into the value of digital KAMs data.
The CFA Institute Research Foundation has partnered with Calcbench, providing over 180,000 potential users with instant and systematic access to XBRL data filed with the US Securities and Exchange Commission (SEC).
On 1 June 2022, the European Insurance and Occupational Pensions Authority (EIOPA) published the latest proposed updates to its XBRL taxonomies and data point models (DPMs), used to connect digital definitions with reporting requirements.
The European Banking Authority (EBA) has published phase 2 of version 3.2 of its reporting framework, with an updated technical package including XBRL taxonomies, validation rules, and the Data Point Model (DPM).
This is part of a short series on initial insights from our analysis of digital KAMs data being collected in Japan for the first time. Watch this space for further posts. The Key Audit Matters (KAMs) section of an audit report highlights the most significant issues found, in the auditor’s judgement. KAMs are intended to […]
A useful recent blog post from Jonathan Rabbitt of CoreFiling explores the ‘target document’ feature in Inline XBRL.
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XBRL International is a global not for profit operating in the public interest. Our purpose is to improve the accountability and transparency of business performance globally, by providing the open data exchange standard for business reporting.
