Disclosure

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What’s Cooking? Disclosures reveal Pandemic’s impact on Restaurants

Calcbench recently published a three-part blog scouring restaurant sector disclosures to discover the data-based story of how much harm the pandemic has caused. Of course, we don’t necessarily need to dig into disclosures to ascertain that restaurant sales went off a cliff in March as lockdowns started to come into force across the US and […]

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DisclosureNon-FinancialSustainabilityTCFD

TCFD translates Recommendations into Portuguese

By Editor

As we underlined in a recent comment letter responding to Accountancy Europe’s proposals for non-financial standard setting, for reporting standards to be useful they should be global. So it’s welcome news that this week the Task Force on Climate-related Financial Disclosures (TCFD) have launched the Portuguese translation of its recommendations, designed to encourage a stronger […]

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The need for Contractual Obligations Tables amid Covid-19

By Editor

Should the US Securities and Exchange Commission (SEC) do away with tables consisting of information that can be compiled elsewhere? This week CFA Institute’s Mohini Singh, ACA, outlines the CFA and Council of Institutional Investor’s arguments against some of the SEC’s proposed updates to Management Discussion and Analysis (MD&A). Their response highlights that although many of […]

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CFA InstituteDisclosureSEC

The Need for Contractual Obligations Tables Amid Covid 19

By Editor

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 […]

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DisclosureSECUS

XBRL US supports XBRL for MD&A Filing

By Editor

XBRL US has published a comment letter encouraging the US Securities and Exchange Commission (SEC) to include XBRL tagging in recent proposals to modernise Management’s Discussion and Analysis (MD&A) disclosures. Other parts of the world often call these disclosures “Management Commentary”. Earlier this year the SEC proposed a number of reforms to modernise, enhance and simplify […]

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DisclosureNon-FinancialSustainability

Can financial disclosure accelerate Climate Action?

By Editor

The MIT Science and Policy of Global Change Program recently brought a number of financial sector experts together to discuss best practices for mitigating climate risk through financial disclosure. A bit like the Covid-19 pandemic, scientists and economists are trying to work through different scenarios to try to understand the impact of different types of […]

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DisclosureESGEuropeNon-FinancialSustainability

EU consults on new ESG Disclosure Standards

By Editor

The European Supervisory Authorities (ESAs) have published a consultation paper seeking input on proposed environmental, social and governance (ESG) disclosure standards for certain financial services providers and products. The proposals would require the sustainability characteristics or objectives of financial market participants, advisers and products to be disclosed. EU-wide benchmarks for determining ‘sustainable’ activity would be used to […]

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DisclosureRegulationSECUS

SEC underlines importance of Disclosures in fight against Covid-19

By Editor

“Forward Looking Statements” have a specific meaning in securities law and regulation. Academic, regulatory and market literature is filled with the pros and cons of companies providing information in their financial statements that help users understand what might impact future earnings and cashflows and that isn’t based on historical facts. If in January you had […]

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DisclosureInvestoriXBRLSEC

SEC requires iXBRL Reporting for BDCs

By Editor

It’s great to see that the US Securities and Exchange Commission (SEC) is doubling down on its commitment to digital disclosures across a wide area. This week the SEC adopted an amendment mandating Inline XBRL reporting for closed-end investment companies. Today’s modern securities regulators need well defined, searchable, structured and digital data. The Securities Offering Reform […]

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XBRL US issues third CAFR Taxonomy

By Editor

XBRL US has released for public review the third version of the demonstration Comprehensive Annual Financial Reporting (CAFR) Taxonomy. The CAFR Taxonomy demonstrates how comparable data standards are applicable to municipal government annual reports. The third version of the Taxonomy expands on the previous two versions to include seven financial statements, two footnotes, and two schedules from the […]

Items tagged with "Disclosure"

What’s Cooking? Disclosures reveal Pandemic’s impact on Restaurants

TCFD translates Recommendations into Portuguese

The need for Contractual Obligations Tables amid Covid-19

The Need for Contractual Obligations Tables Amid Covid 19

XBRL US supports XBRL for MD&A Filing

Can financial disclosure accelerate Climate Action?

EU consults on new ESG Disclosure Standards

SEC underlines importance of Disclosures in fight against Covid-19

SEC requires iXBRL Reporting for BDCs

XBRL US issues third CAFR Taxonomy

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Disclosure

Items tagged with "Disclosure"

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