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.
Items tagged with "Guidance"
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EFRAG releases second set of ESRS technical explanations
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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Preview available of Inaugural Jurisdictional Guide for ISSB Standard adoption
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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EFRAG releases first set of ESRS technical explanations
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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Top tips & techniques for harnessing the power of the API provided by XBRL US
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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Need to build an XBRL Taxonomy? Start here!
There is a lot of incredibly useful guidance available on developing XBRL taxonomies, but that same richness of information can also be a little overwhelming when first setting out. We are delighted to announce that XBRL International’s Best Practices Board (BPB) has published a review draft of its new XBRL Taxonomy – Quick Start Guide.
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ESMA guidance drops
The European Securities and Markets Authority (ESMA), the EU’s financial markets regulator and supervisor, has published an update to the European Single Electronic Format (ESEF) XBRL taxonomy 2022 files and the ESEF Conformance Suite 2023 to facilitate the implementation of the ESEF Regulation.
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New guidance published: understanding XBRL report packages
In the wake of the recent approval of the new, final XBRL Report Packages Specification, draft guidance on report packages has been approved by XBRL International’s Best Practices Board (BPB).
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Empowering boards to embrace sustainability obligations practical guidance
Accountancy Europe, ecoDa, and ECIIA have jointly issued a guidance document to assist boards in integrating environmental, social, and governance (ESG) factors into their business models. It comes in response to the growing demand from stakeholders, regulators, and policymakers for enhanced sustainability performance and transparency from companies.
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FASB seeks input on financial statement location dimensions guide
The US Financial Accounting Standards Board (FASB) has released a proposed Taxonomy Implementation Guide, ‘Financial Statement Location Dimensions: A Guide for Preparers.’ This guide is based on the forthcoming 2024 GAAP Financial Reporting Taxonomy, pending SEC acceptance.
