What is XBRL?
XBRL elevates business reporting from chore to value-add. It’s the vital digital infrastructure that unlocks investor-grade insight, boosts AI performance and enables increasingly interconnected global business. Find out what it’s all about in our new video.
SEC proposes option for semi-annual reporting
Earlier this week the US Securities and Exchange Commission (SEC) proposed amendments that would allow Exchange Act reporting companies to elect, on an annual basis, to file semi-annual reports on a new Form 10-S in place of the three quarterly Forms 10-Q currently required.
The Known Unknown: A Regulator’s Perspective
In the latest instalment of his guest series for XBRL International, Björn Fastabend, head of the XBRL collection and processing unit at BaFin, Germany’s Federal Financial Supervisory Authority, shares a fascinating hands-on experiment in using AI to analyse XBRL data from the SEC’s EDGAR database.
ESMA updates ESEF taxonomy ahead of IFRS 18 transition
The European Securities and Markets Authority (ESMA) has published the 2025 European Single Electronic Format (ESEF) XBRL taxonomy, giving filers greater clarity on exactly what reporting is going to look like as these IFRS reforms come on stream.
EBA consults on major simplification of supervisory reporting
The European Banking Authority (EBA) recently launched what it is calling an “unprecedented simplification package” for EU supervisory reporting. The consultation proposes cutting the total number of data points in EU harmonised reporting by around 50%.
