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Items tagged with "Guidance"

Advice on third-country ESEF assurance

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

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Taxonomies as building blocks: Connecting, constructing, comparing

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

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Taxonomy building blocks

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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Guidance from Europe on SPACs disclosures and investor protection

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).

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ESEF Reporting Manual now lets users see latest changes

We’re delighted to note that updates to the ESEF Reporting Manual will now be much easier to spot.

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ESMA updates ESEF Reporting Manual

The European Securities and Markets Authority (ESMA) has published the latest version of its ESEF Reporting Manual, expanding existing guidance and reflecting developments in the technical specifications.

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New XBRL US Excel Add-in for SEC data

For anyone interested in XBRL information filed with the US Securities and Exchange Commission (SEC), our colleagues stateside have released a highly useful new tool, with accompanying guidance.

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Reusing taxonomies? Guidance now available

“Reusing an existing taxonomy” – does that make you think of software developers simply using preexisting functions from libraries? Think again! In fact, there is much more to it than recycling code.

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New xBRL-CSV tutorial released

XBRL International has published a new tutorial showing how the new xBRL-CSV specification can be used to handle a variety of common reporting scenarios. The tutorial walks readers through the features of the specification, explaining how CSV tables can be used to efficiently represent reporting data, and is accompanied by a set of example xBRL-CSV reports.

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Plenty of New Guidance Published

XBRL International’s various task forces have been hard at work across 2020 to bring us new guidance materials that help point users of XBRL in the right direction.

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