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Items tagged with "Guidance"

IFRS foundation offers clarity on ‘climate-first’ reporting under ISSB standards

Recent guidance published by the IFRS Foundation seeks to help companies navigating climate-first reporting under the International Sustainability Standards Board (ISSB) Standards.

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Your quick start guide for taxonomy development

Taxonomy development can feel like a daunting task, but it doesn’t have to be. Last week, the team at XBRL International hosted a 30-minute webinar to share practical insights and guidance on getting it right.

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Korea publishes XBRL guidelines to enhance reporting accuracy

On 20 January, the Financial Supervisory Service (FSS) in Korea introduced a new guide designed to elevate the accuracy and consistency of financial reporting using XBRL. Borrowing from a number of global best practices, this comprehensive resource aims to set a new benchmark for XBRL preparation in Korea.

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Latest guidance: data-collection design and more

In this week’s stop-press news, we’ve just published new draft guidance on designing an effective XBRL data collection and processing platform.

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Smooth and steady: guidance for effective XBRL filing roll-outs now available

 XBRL International’s Best Practices Board (BPB) has released new draft guidance on rolling out an XBRL filing programme, now open for public comment. This guidance tackles the challenge of launching a successful digital reporting programme that meets regulators’ needs for accurate, timely data while easing the burden on filers.

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IFRS foundation releases guide to support regulators in digital implementations

The IFRS Foundation has released a new guide aimed at helping regulators integrate the IFRS digital taxonomies into their digital filing systems. The guide  supports regulators in meeting the growing need for structured, machine-readable financial and sustainability data, offering greater transparency and comparability across borders.

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New ESEF Reporting Manual

Yesterday the European Securities Markets Authority (ESMA) published the 2024 edition of its ESEF reporting manual. The changes are relatively minor (not unexpected this year) but include guidance on anchoring and on dealing with empty or “dash” facts.

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SEC releases EDGAR guide: A comprehensive resource for XBRL filers

In line with the recent updates to XBRL taxonomies and the EDGAR system, the Securities and Exchange Commission (SEC) has published the EDGAR XBRL Guide.

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Technical FAQ for report packages: a guide for software developers

This week we published a new technical FAQ document aimed at software developers who are working with XBRL Report Packages.

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Preparing for tailored shareholder reports

In a bid to enhance transparency and accessibility for retail investors, in 2022 the US Securities and Exchange Commission (SEC) introduced rules on tailored shareholder reports for open-end funds.

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