ESMA has recently published the annual update of its ESEF Reporting Manual, providing welcome clarification on block tagging and fine-tuning some existing rules. We summarise the key changes in a new blog post.
The US Securities and Exchange Commission (SEC) has published its final rule on Pay Versus Performance, introducing digital disclosures in Inline XBRL.
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 […]
Yet another country is in the process of adopting Inline XBRL for its IFRS reporting. The first annual reports made by Israeli public companies in Inline XBRL are now available via the ISA’s Magna portal, with more trickling in.
Toppan Merrill’s Bartek Czajka has brought together some great insights on the keys to success in European Single Electronic Format (ESEF) filings, drawing on his experience of the first year of full ESEF implementation across Europe.
XBRL US has written to the Securities and Exchange Commission (SEC) with comments on its reopened proposal on Listing Standards for Recovery of Erroneously Awarded Compensation.
Readers may recall that in 2020 the US Securities and Exchange Commission (SEC) adopted a new rule extending digital reporting to business development companies (BDCs) and other closed-end funds (CEFs).
We continue to work hard to improve and extend our filings.xbrl.org repository of European Single Electronic Format (ESEF) filings made in Inline XBRL, and we are delighted to be receiving an increasing number of enquiries from people interested in using the data.
XBRL US has recently submitted comment letters on two proposals by the US Securities and Exchange Commission (SEC), both of which would introduce new Inline XBRL reporting requirements.
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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