As carbon pricing schemes expand, their growing presence is poised to reshape financial reporting, with dwindling free carbon allowances set to bring these programmes into sharper focus on company balance sheets.
The US Financial Accounting Standards Board (FASB) has issued proposed updates to the US GAAP Financial Reporting Taxonomy, inviting public comments on two key areas: hedge accounting improvements and clarifications to share-based consideration payable to a customer.
Our draft guidance, How to use a single Inline XBRL document for multiple reports is here. This resource addresses the growing need for streamlined, efficient reporting, particularly in cases where a single document needs to satisfy multiple reporting requirements.
If you haven’t had a chance to check out our recent blog on digital signatures yet, it’s worth a read. Our CEO, John Turner, discusses the increasingly critical issue of trust in corporate reporting and how we’re tackling it with a new global standard for digital signatures.
At the recent RegTech Summit in London, James Benford from the Bank of England (BoE) outlined the institution’s ambitious plans to revolutionise data collection and its use across the financial sector.
During the final plenary session of the 2024 World Standard-setters Conference, the IFRS Foundation’s Connectivity team, led by Yulia Feygina (IASB Technical Director – Connectivity), David Bolderston (ISSB Technical Director), Gabriel Benedict (ISSB Technical Fellow), and Gustavo Olinda (IASB Technical Staff), highlighted the role of connectivity between IFRS Accounting Standards and IFRS Sustainability Disclosure Standards.
IASB technical staff Gustavo Olinda and Karen Robson recently presented a webcast on the Exposure Draft Climate-related and Other Uncertainties in the Financial Statements.
On 17 October 2024, the fourth episode of the IFRS Sustainability webinar series, ‘Perspectives on Sustainability Disclosure,’ will focus on the Pan-African context of sustainability disclosure.
A recent working paper by the Asian Development Bank (ADB) investigates Environmental, Social, and Governance (ESG) materiality trends using XBRL data in Japan.
The Joint Committee of the European Supervisory Authorities (EBA, EIOPA, and ESMA – the ESAs) has released its 2025 Work Programme, focusing on enhancing digital resilience and sustainability disclosures across the EU financial system.
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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.
