Guidance

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ESEFESMAFiling rulesGuidanceInline XBRLiXBRL

Guidance on Block Tagging and Other ESEF Reporting Manual Updates from ESMA

The European Securities and Markets Authority (ESMA) has recently published an updated version of the ESEF Reporting Manual. The next reporting cycle will see a significant expansion of the European Single Electronic Format (ESEF) tagging requirements, with preparers now required to tag the notes that accompany their financial statement. The updates to the reporting manual […]

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AnchoringESEFGuidanceInline XBRLXII News

New guidance available: anchoring examples for ESEF reporting

By Editor

Do you need to understand the nuances of ESEF reporting – and how to get anchoring relationships right? If so, new guidance exploring examples of ESEF anchoring is to hand.

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FASBGAAP TaxonomyGuidanceTaxonomyUS

FASB issues further draft taxonomy implementation guidance

By Editor

The US Financial Accounting Standards Board (FASB) has published another in its series of Taxonomy Implementation Guides relating to the 2022 GAAP Financial Reporting Taxonomy and SEC Reporting Taxonomy (collectively the ‘GAAP Taxonomy’).

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BoEGuidanceUKValidationXBRL

Bank of England updates digital reporting guidance

By Editor

The Bank of England has made a number of changes to documents included in its Statistical Reporting Guidance, as summarised in a recent notice.

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EIOPAGuidanceInsuranceSolvency II

EIOPA revises guidelines to improve consistency in insurance reporting

By Editor

A shared reporting framework is crucial in producing comparable data – but it may not be sufficient if its application on the ground varies, such as in how values are calculated.

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FASBGAAP TaxonomyGuidanceTaxonomyUS

FASB seeks feedback on taxonomy implementation guides

By Editor

There is new advice for taxonomy users in the US: the Financial Accounting Standards Board (FASB) has issued three proposed Taxonomy Implementation Guides relating to its 2022 GAAP Financial Reporting Taxonomy and SEC Reporting Taxonomy (collectively the ‘GAAP Taxonomy’).

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AssuranceAuditCEAOBESEFGuidance

Advice on third-country ESEF assurance

By Editor

Are you an auditor for a company based outside Europe, but dual listed in the EU? Read on!

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building blocksGuidanceTAGTFTaxonomyXBRL

Taxonomies as building blocks: Connecting, constructing, comparing

By Editor

“By thinking of taxonomies as modular ‘building blocks’, it is easier to design and maintain these sometimes complex products.”

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building blocksGuidanceTAGTFTaxonomyXBRL

Taxonomy building blocks

By Editor

This post is by Erwin Kaats, XBRL expert at Logius, on behalf of the Taxonomy Architecture Guidance Task Force (TAGTF). This group is made up of taxonomy experts who work to define best practice and produce reliable and high-quality XBRL International guidance to improve the comparability of data by increasing the consistency of taxonomies around […]

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DisclosureESMAEUGuidanceInvestmentSPAC

Guidance from Europe on SPACs disclosures and investor protection

By Editor

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).

Items tagged with "Guidance"

Guidance on Block Tagging and Other ESEF Reporting Manual Updates from ESMA

New guidance available: anchoring examples for ESEF reporting

FASB issues further draft taxonomy implementation guidance

Bank of England updates digital reporting guidance

EIOPA revises guidelines to improve consistency in insurance reporting

FASB seeks feedback on taxonomy implementation guides

Advice on third-country ESEF assurance

Taxonomies as building blocks: Connecting, constructing, comparing

Taxonomy building blocks

Guidance from Europe on SPACs disclosures and investor protection

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Guidance

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