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Items tagged with "Guidance"

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BPBGuidanceReportingXII News

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

By Editor

 XBRL International’s Best Practices Board (BPB) has released new draft guidance on rolling out an XBRL filing programme, now open for public comment.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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ESGGuidanceIFRSTaxonomy

IFRS foundation releases guide to support regulators in digital implementations

By Editor

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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ESEFESMAGuidance

New ESEF Reporting Manual

By Editor

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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EDGARGuidanceUS

SEC releases EDGAR guide: A comprehensive resource for XBRL filers

By Editor

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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Guidancereport packagesSpecXII News

Technical FAQ for report packages: a guide for software developers

By Editor

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

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GuidanceReportsSECShareholder

Preparing for tailored shareholder reports

By Editor

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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EFRAGESRSEUGuidance

EFRAG releases second set of ESRS technical explanations

By Editor

EFRAG has published a second set (find the first set here) of technical explanations to assist stakeholders in implementing the European Sustainability Reporting Standards (ESRS).

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ESGGuidanceISSB

Preview available of Inaugural Jurisdictional Guide for ISSB Standard adoption

By Editor

In the ongoing pursuit of globally comparable information for capital markets, the IFRS Foundation recently releases the Inaugural “Jurisdictional Guide for the adoption or other use of ISSB Standards (Preview)”.

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EFRAGESGESRSGuidance

EFRAG releases first set of ESRS technical explanations

By Editor

Last week EFRAG (European Financial Reporting Advisory Group) announced the release of its first set of technical explanations, aimed at assisting stakeholders in implementing the European Sustainability Reporting Standards (ESRS).

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APIGuidanceXBRL US

Top tips & techniques for harnessing the power of the API provided by XBRL US

By Editor

Navigating the vast landscape of US financial data just got easier. David Tauriello, Vice President of Operations at XBRL US, has compiled a useful list of tips and techniques for optimising your experience with the API provided by XBRL US to access information across SEC and FERC filings.

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AI Analysis Audit Banking Climate Data Data Quality Digitisation Disclosure EBA EFRAG ESEF ESG ESMA ESRS EU Europe FASB fintech FRC Guidance IASB IFRS India Inline XBRL ISSB iXBRL LEI Non-Financial Regulation Reporting SBR SEC Software Spec Standards Sustainability Taxonomy Transparency UK United States US XBRL XBRL US XII News

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