The UK government has opened a wide-ranging consultation on modernising corporate reporting, with the future of structured reporting a central topic within proposed simplification efforts.
The Governmental Accounting Standards Board (GASB) has published a Discussion Memorandum and an accompanying taxonomy for its Voluntary Digital Financial Reporting project, opening a public comment period that closes on 30 November 2026.
The Securities and Exchange Commission (SEC) has updated its EDGAR system to Release 26.3, which no longer supports the 2024 versions of the GAAP Financial Reporting Taxonomy and the SEC Reporting Taxonomy, nor the 2024 Country, Currency, Document and Entity Information, and Exchanges taxonomies.
A new paper from Swiss firm mms solutions offers an early assessment of digital climate reporting in Switzerland, where, since financial year 2025, large public-interest entities have been required to publish climate-related information electronically and in machine-readable form under Article 964 of the Swiss Code of Obligations.
EFRAG has published a draft XBRL taxonomy for the revised European Sustainability Reporting Standards (ESRS) adopted in July and now past the period in which changes can be made by the European Parliament. They are opening the taxonomy up for public consultation until 11 November.
The Securities and Exchange Commission (SEC) has granted exemptive relief from Inline XBRL requirements for a group of forms filed by market intermediaries.
The Table Constraints specification became a full XBRL International Recommendation on 10 September 2026, completing work carried out by the Open Information Model Working Group over the past two years.
The European Financial Reporting Advisory Group (EFRAG) Secretariat published its 2026 Draft List of Datapoints for the revised European Sustainability Reporting Standards (ESRS) on 28 August, opening a consultation that runs until 23 October 2026.
The Financial Accounting Standards Board (FASB) has issued for comment proposed technical and other conforming improvements to the 2027 SEC Reporting Taxonomy (SRT), under File Reference No. 2027-1000. The comment period closes on 30 October 2026.
XBRL US has written to the Commodity Futures Trading Commission (CFTC) and the Securities and Exchange Commission (SEC) in response to their joint request for comment on swap and security-based swap (SBS) data reporting.
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