This is a guest post from The South African Companies and Intellectual Property Commission. For a number of regulatory bodies around the world, the monitoring and oversight roles they play are made more complex by the changing context in which they function. The Companies and Intellectual Property Commission is one such body (a South African […]
XBRL International has conducted a survey of XBRL Certified Software™ vendors that offer report creation solutions for ESEF. ESEF is the European Single Electronic Format, a new requirement for public companies in the EEA and UK. In the UK ESEF is part of the Disclosure Guidance and Transparency Rules sourcebook. All public issuers that report […]
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 […]
XBRL’s new Open Information Model is a strategic initiative to simplify and modernise our standard. The OIM enables the free exchange of XBRL data across a range of different syntaxes. We are used to thinking of XBRL as an XML variant, but the OIM allows us to instead understand XBRL as a syntax-independent standard that […]
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 […]
Leslie Seidman first became involved with XBRL as the Chairman of the FASB, where she oversaw the development of the US GAAP Taxonomy. She also served on the board of Financial Executives International, where she regularly heard member companies say, “No one uses our XBRL filings!” Listen now to hear what happened next.
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 […]
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 […]
US lawmakers should reject the suggestion that smaller listed companies’ Fintech-friendly data should be replaced with paper. It would be like telling smaller film makers that they can’t use Netflix anymore, but instead need to market their work on VHS tape.
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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.
