The European Securities and Markets Authority (ESMA) has published a call for evidence on distributed ledger technology (DLT).
Timeliness is an important aspect in ensuring the utility and transparency of financial reporting – but in some cases, there may be valid reasons for companies to delay revealing inside information.
It might be December but there is still plenty happening! Read on for more on the new ISSB Chair, ESMA taxonomy, new SEC rules and digital strategy at EIOPA.
The European Banking Authority (EBA) and the European Securities and Markets Authority (ESMA) have launched a public consultation on their draft Guidelines on common procedures and methodologies for the supervisory review and evaluation process (SREP).
We were very interested this week to read remarks on environmental, social and governance (ESG) reporting from Verena Ross, in her first public speech since taking office as Chair of the European Securities and Markets Authority (ESMA).
The European Securities and Markets Authority (ESMA) has released its annual Public Statement on European Common Enforcement Priorities. This sets out priority issues that ESMA, together with national enforcers, will pay particular attention to in assessing listed companies’ annual reports for 2021.
The European Securities and Markets Authority (ESMA) has announced the appointment of its next Chair. Ms Verena Ross will take up the role on 1 November 2021.
The European Securities and Markets Authority (ESMA) has issued a public statement on disclosure and investor protection issues relating to special purpose acquisition companies (SPACs).
We’re delighted to note that updates to the ESEF Reporting Manual will now be much easier to spot.
When is it acceptable to delay disclosures of financial information, and when does this conflict with transparency obligations?
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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.
