The US’s Financial Data Transparency Act of 2022 (FDTA), which came into force in December 2022, mandates the Securities and Exchange Commission (SEC) to report on the use of machine-readable data for corporate disclosures.
The International Federation of Accountants (IFAC) has released a new publication that provides insight into what accountants should expect from the future of sustainability reporting assurance – in which they will play a key role.
The US Securities and Exchange Commission (SEC) has published the final Security-Based Swap (SBS) Taxonomy. This taxonomy will be integrated into the EDGAR 24.2 release, facilitating the digital filing of compliance and risk-management information by swap trading entities.
The International Finance Corporation (IFC), part of the World Bank Group, and the IFRS Foundation recently announced a strategic partnership to enhance standardised sustainability and climate reporting in emerging markets and developing economies.
The Netherlands has taken an important step toward requiring all private companies to file their annual accounts with the Chamber of Commerce exclusively in XBRL, starting from the 2025 financial year.
This week the International Sustainability Standards Board (ISSB) announced plans for harmonising the sustainability disclosure landscape during the IFRS Foundation Conference at London Climate Action Week.
Erik Gerding, Director of the Division of Corporation Finance at the US Securities and Exchange Commission (SEC), recently shared reflections on the SEC’s Disclosure Review Program.
Earlier this month the European Supervisory Authorities (EBA, EIOPA, and ESMA – collectively ESAs) published a joint Opinion on improving the Sustainable Finance Disclosure Regulation (SFDR).
On 20 June 2024, Erik Gerding, Director of the Division of Corporation Finance at the US Securities and Exchange Commission (SEC), issued a statement addressing the selective disclosure of information regarding material cybersecurity incidents.
On 19 June, the International Accounting Standards Board (IASB) unanimously agreed to finalise the revision of IFRS Practice Statement 1 Management Commentary.
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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.
