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Items tagged with "Implementation"

BaFin expands XBRL use for insurance and pension fund reporting

Germany’s Federal Financial Supervisory Authority (BaFin) is expanding the use of XBRL as the standard for financial reporting by insurance companies and pension funds.

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Kuwait launches mandatory XBRL disclosure system

The Capital Markets Authority (CMA) of Kuwait has officially launched its mandatory Ifsah 2 XBRL Disclosure System as of 5 January 2025.

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SEC finalises rule for key filings

The US Securities and Exchange Commission (SEC) has published its final rule mandating the use of structured data formats, including Inline XBRL and XML, for certain regulatory filings under the Securities Exchange Act of 1934.

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In this week’s stop-press news, we’ve just published new draft guidance on designing an effective XBRL data collection and processing platform.

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ISSB Reports on Global Climate Reporting Adoption

This week the IFRS Foundation released its 2024 progress report on corporate climate reporting that it has made to the Financial Stability Board. The 2024 report showcases significant progress in global climate-related disclosure practices, following the integration of TCFD guidance into the ISSB Standards.

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Who’s on board? A guide to global sustainability standard adoption

Deloitte’s IFRS Global Office has recently published a comprehensive update on where countries around the world stand with adopting the ISSB’s new sustainability standards. Released on 8 November 2024, this overview breaks down, in an easy-to-follow table, the status of each jurisdiction’s adoption journey, including timelines, approaches, assurance requirements, and the types of entities affected […]

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Korean FSS expands XBRL application and bolsters support for listed companies

At the start of July, the Korean Financial Supervisory Service (FSS) announced that, from 2025, KOSPI- and KOSDAQ-listed financial companies with assets exceeding KRW 10 trillion must adopt XBRL for their financial disclosures. In their 2025 semi-annual reports, these companies will be required to tag the financial statements notes in XBRL.

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Indonesia progresses trials of XBRL financial reports

As part of a programme of tax reporting modernisation, the Directorate General of Taxes (DJP) in Jakarta is embarking on phase II of its trial for submitting financial reports using XBRL.

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FCA adds new specs to system

The UK’s Financial Conduct Authority (FCA) has made an upgrade to their filing system, adopting the recently finalised specification update Calculation 1.1 specification and permitting .xbri file extensions in line with the Report Packages specification.

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Egyptian Exchange revolutionises financial transparency with XBRL

The Egyptian Exchange (EGX) is set to roll out an ambitious new electronic trading system – not only to upgrade EGX’s technological infrastructure, but also introducing XBRL for electronic disclosure by 2025.

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