Editor | XBRL

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Missing: A Single Electronic Access Point for the European Single Electronic Format

By Editor on December 12, 2019

This is a guest post by Ms Mohini Singh, ACA, Director Financial Reporting Policy at CFA Institute. Technology to Improve Democratization of Information: Our Historical Efforts CFA Institute has long-supported technology to improve the accessibility of information for investors. Before the implementation of the US SEC EDGAR (Electronic Data Gathering, Analysis, and Retrieval) system in […]

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Case Study In The Changing Use of Structured Data: Lease Accounting

By Editor on September 13, 2018

This is the seventh in a series of guest posts from Mohini Singh, ACA, Director, Financial Reporting Standards, CFA Institute. In my latest paper, Data & Technology: How Information Is Consumed In The New Age, we take a deep dive into how structured data is being consumed and refute the claim by some that structured […]

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Structured Fundamental Data is a Critical Asset

By Editor on July 26, 2018

This is the sixth in a series of guest posts from Mohini Singh, ACA, Director, Financial Reporting Standards, CFA Institute. This post is an extract from the CFA Institute’s comments on the European Commission’s ‘Fitness Check on the EU Framework for Public Reporting by Companies’ consultation document. The CFA Institute has long supported improving digital access […]

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Modernising Regulatory Filings

By Editor on March 8, 2018

This is the fifth in a series of guest posts from Mohini Singh, ACA, Director, Financial Reporting Standards, CFA Institute. The US Securities and Exchange Commission (SEC) has proposed amendments intended to modernize and simplify certain disclosure requirements outside the financial statements as well as improve the readability and navigability of disclosure documents. This article comments […]

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Let’s Expand Structuring Requirements

By Editor on January 15, 2018

This is the fourth in a series of guest posts from Mohini Singh, ACA, Director, Financial Reporting Standards, CFA Institute. With more than 150 million data points in the Securities & Exchange Commission’s structured database, XBRL has the potential to increase the volume, speed, and access to information for policymakers, investors and regulators. Further, there’s […]

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Audited Digital Financial Statements: They Improve The Process Too

By Editor on December 8, 2017

There is no requirement to audit or provide any level of assurance on digitally formatted XBRL and Inline XBRL financial statements. This is not in the interest of investors.

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Re-Writing The Script On Financial Reporting

By Editor on November 16, 2017

This is the second in a series of guest posts from Mohini Singh, ACA, Director, Financial Reporting Standards, CFA Institute. For the past six years, the narrative assigned to investors is they are drowning in information. This script emerged in 2011/2012 with publications such as the UK Financial Reporting Council’s Cutting Clutter and ICAS’s Losing […]

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Realizing The Potential of Structured Data

By Editor on September 7, 2017

In this guest post from Mohini Singh, the CFA Institute suggests a number of measures to improve XBRL filing for Issuers and Regulators alike, in the US and other countries.

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Why South Africa’s CIPC Decided to Mandate XBRL

By Editor on March 31, 2017

Guest Post from Hennie Viljoen, XBRL Project Manager at the CIPC At present the Companies and Intellectual Property Commission of South Africa (CIPC) receives all Annual Financial Statements (AFSs) in PDF format, which is obviously an unstructured format. This means analysis of AFS documents has to be done one-by-one by a human analyst. Humans have to […]

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iXBRL

iXBRL For “Glossy” Reports

By Editor on February 28, 2017

Did you know that iXBRL allows enormous flexibility in what is presented in a report?

Latest Posts

Missing: A Single Electronic Access Point for the European Single Electronic Format

Case Study In The Changing Use of Structured Data: Lease Accounting

Structured Fundamental Data is a Critical Asset

Modernising Regulatory Filings

Let’s Expand Structuring Requirements

Audited Digital Financial Statements: They Improve The Process Too

Re-Writing The Script On Financial Reporting

Realizing The Potential of Structured Data

Why South Africa’s CIPC Decided to Mandate XBRL

iXBRL For “Glossy” Reports

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