This post is by Erwin Kaats, XBRL expert at Logius, on behalf of the Taxonomy Architecture Guidance Task Force (TAGTF). This group is made up of taxonomy experts who work to define best practice and produce reliable and high-quality XBRL International guidance to improve the comparability of data by increasing the consistency of taxonomies around […]
This is a guest post by Katherine Haigh, Quality Assurance Manager at CoreFiling and member of the XBRL International Best Practices Board. In this age of digital reporting, hundreds of XBRL taxonomies are published every year. Our analysis at CoreFiling shows that there are a few common mistakes that repeatedly crop up in such taxonomies. […]
This is a guest post by Jacques Urlus, policy advisor IT & Audit at the Royal Netherlands Institute of Chartered Accountants (NBA) and Vice Chair of our Dutch jurisdiction, XBRL NL. Based on his presentation at Data Amplified Virtual on 16 April 2021, he discusses his unique and groundbreaking work with the NBA on audit of […]
This is a guest post by Stanislav Korop, Deputy Director Data Governance Department, Bank of Russia. Since 2018, the Russian jurisdiction of XBRL International has been working to support and develop the use of XBRL in the Russian Federation. Over three years of activity, the Russian jurisdiction has become a key independent discussion platform for […]
This is a guest post by Antoine Bourdais and Clément Duhamel of Invoke. It is based on their fantastic live demonstration at Data Amplified Virtual on 16 April 2021, showing how we can use current technology, facilitated by recent regulatory advances, to collect and analyse public Pillar III information disclosed by the European financial industry, […]
This is a guest post by Stanislav Korop, Deputy Director Data Governance Department, Bank of Russia. It is based on his 15 April 2021 session at Data Amplified Virtual, catching us up on the Bank’s new xBRL-CSV framework, which has just been launched for Russian filers. Like many regulators we find ourselves wanting to collect […]
This is a guest post by Mohini Singh, ACA, Director of Financial Reporting Policy at CFA Institute. The demand for sustainability information continues to grow as businesses are increasingly focused on environmental, social and governance (ESG) issues. Investors need it in order to assess how companies are managing these questions and the impact they have […]
This is a guest post by Mohini Singh, ACA, Director of Financial Reporting Policy at CFA Institute. At a recent XBRL US Investor Forum I spoke on a panel on ‘Standards to Manage Investment Risk’ with Mike Willis of the Securities and Exchange Commission (SEC) and the Council of Institutional Investors’ Jeff Mahoney, moderated by […]
This is a guest post by Ms Mohini Singh, ACA, Director Financial Reporting Policy at CFA Institute. CFA Institute and the Council of Institutional Investors responded to the Securities and Exchange Commission’s Proposed Rule: Management’s Discussion and Analysis, Selected Financial Data, and Supplementary Financial Information. Many of the Commission’s proposals recommend the elimination of information that […]
This is a guest post by Ms Mohini Singh, ACA, Director Financial Reporting Policy at CFA Institute. Beginning in 2019 in the United States, certain public companies’ audit reports began to contain new information — critical audit matters, commonly referred to as CAMs. A CAM is any matter arising from the audit of a company’s […]
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