The IFRS Foundation’s 2024 Integrated Reporting and Thinking Conference, held recently in Milan, highlighted how integrated reporting is reshaping corporate transparency and governance, especially as companies implement new sustainability standards.
The International Public Sector Accounting Standards Board (IPSASB) has unveiled its draft of its climate-related disclosure standard tailored for the public sector, inviting feedback from the global community until 28 February 2025.
The Financial Accounting Standards Board (FASB) is inviting stakeholders to provide feedback on proposed updates to the Generally Accepted Accounting Principles (GAAP) Taxonomy for two key areas: accounting for internal-use software and transactions involving variable interest entities (VIEs) in business combinations.
The International Accounting Standards Board (IASB) is requesting input from stakeholders on how intangible assets, such as brand value and internally developed technology, should be reported. Through a public survey, IASB is exploring potential updates to IAS 38, which governs the reporting of intangibles.
The Financial Accounting Standards Board (FASB) is seeking feedback on two proposed updates to its 2025 GAAP taxonomies, targeting clarity and efficiency in financial reporting. These improvements focus on the GAAP Financial Reporting Taxonomy Reference Project and the Meta Model Relationships Taxonomy, with the comment periods open until 15 and 29 November, respectively.
The XBRL Standards Board has approved an update to the ‘Designing HTML for Inline XBRL’ Working Group Note. This document provides information for creators of Inline XBRL (or iXBRL) documents on a variety of technical topics, including performance, text-block tags and compatibility between HTML and XHTML.
The European Supervisory Authorities (ESAs), comprising the European Banking Authority (EBA), the European Insurance and Occupational Pensions Authority (EIOPA), and the European Securities and Markets Authority (ESMA), have published their Final Report on new implementing technical standards (ITS) for the European Single Access Point (ESAP).
The Financial Accounting Standards Board (FASB) has published a proposed Taxonomy Implementation Guide focused on Boolean, Fixed List, and Extensible Enumeration elements in the 2024 GAAP Financial Reporting Taxonomy. This new guide is designed to help clarify when and how to use these specific element types, providing clear examples and use cases for each.
The Financial Accounting Standards Board (FASB) has released proposed updates to the US GAAP Employee Benefit Plan (EBP) taxonomy, as part of the broader 2025 GAAP Financial Reporting Taxonomy. Issued with accompanying release notes, these updates outline technical and conforming adjustments intended to enhance the usability and accuracy of XBRL filings for employee benefit plans.
Last week the European Securities and Markets Authority (ESMA) rolled out its 2024 European Common Enforcement Priorities (ECEP) for corporate reporting. This year, the European Securities and Markets Authority (ESMA) is doubling down on “double materiality,” the idea that sustainability reporting should capture not only financial impacts but also broader social and environmental ones.
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