The EBA website has published a wealth of information about options and national discretions applied by EU National Competent Authorities as part of the Capital Requirements Directive (CRDIV) for bank supervision. The national variability displayed is a good example of the challenges faced both by internationally operating banks and the regulators themselves. The summary table is probably a good […]
Spain has taken significant step forward in terms of open data and government transparency by making structured data from Annual Financial Statement filings freely available online.
The CFA Institute France is hosting a breakfast meeting to discuss the impact of XBRL on investor behaviour in the EU. 17 December 2014 0815 – 1000
Erhvervsstyrelsen, the Danish Business Authority, has released the final Danish GAAP Taxonomy for use by listed companies in their yearly accounts reporting. Following a positive trend we are seeing in the US, the UK, China and elsewhere, XBRL Denmark indicates that there are plans to make this information freely available to the public directly from the XBRL […]
A one-day, free event to inform European and international students and academics on research and career opportunities in the areas of electronic supervision standards, frameworks, and initiatives. Poznan, Poland on 18 November.
The deadline for response to the European Commission’s public consultation on Regulation 1606/2002 (“the IAS Regulation”) is due Friday, 31 October. Click here to read the consultation document. The IFRS Foundation response is available here. [pdf]
Following a two year testing period, an extension of the Italian GAAP Taxonomy to include Notes to financial statements has been completed. The initial version of the taxonomy will only cover information explicitly provided for in the Civil Code, with further integration with national accounting standards to come. The tagging of notes will come into effect […]
EIOPA has issued guidelines on the use of the Legal Entity Identifier (LEI) by national competent authorities to allow the use of these unique identification code for insurance and reinsurance undertakings across Europe. Unless their national regulator advises differently, regulated institutions that need to apply the Solvency II Directive must apply for their LEI(s) by 30 June […]
Irish Tax and Customs announced the launch of Phase Two of its iXBRL mandate for Corporate Tax filings. Phase Two moves beyond “Large Case” filers and covers Corporation Tax returns submitted on or after 1st Oct 2014 for accounting periods ending on or after 31st Dec 2013. The mandate still excludes companies where assets do not exceed €4.4 […]
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