ESMA updates ESEF Guidance
This week the European Securities and Markets Authority (ESMA) published an update to the ESEF Reporting Manual.
Items tagged with "iXBRL"
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Updated iXBRL v1.1 Conformance Suite published
XBRL International recently released the Inline XBRL 1.1 conformance suite that accompanies the updated specification. Inline XBRL 1.1 added three substantive new features: a mechanism for splitting text content within a document, an addition to allow the same figure to be tagged multiple times, and a new mechanism for structuring footnotes that supports explanatory fact […]
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US Government Annual Report
Every year each publicly traded company in the US must submit an iXBRL tagged Annual Report (known as a “Form 10-K”) to the Securities and Exchange Commission, giving a comprehensive account of financial performance, condition and risk. What if the US government did the same? There is no requirement for federal, state and local governments […]
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Reportix: Use Inline XBRL to make Pandemic Data Usable
A report this week used structured data to give machine-readable insight into the Covid-19 pandemic.
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SEC requires iXBRL Reporting for BDCs
It’s great to see that the US Securities and Exchange Commission (SEC) is doubling down on its commitment to digital disclosures across a wide area. This week the SEC adopted an amendment mandating Inline XBRL reporting for closed-end investment companies. Today’s modern securities regulators need well defined, searchable, structured and digital data. The Securities Offering Reform […]
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SEC considers iXBRL for certain Market Data Reforms
The US Securities and Exchange Commission (SEC) has proposed updates to National Market System (NMS) regulation designed to improve the transparency, efficiency and fairness of market data.
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SEC adopts iXBRL for Life Insurance Contracts
This week the SEC adopted rule 498A under the Securities Act, aiming to help investors make informed decisions on variable annuity and life insurance contracts. Amongst other measures, the adopted rule requires the use of Inline XBRL for certain disclosures in the variable contract statutory prospectus. The SEC has published a draft Variable Insurance Product […]
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Report Package Requirements 1.0 Released
XBRL International has released requirements designed to improve the process of combining multiple XBRL or iXBRL reports into a package without losing the references between them.
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Europe Needs a Way to Discover Corporate Reports
This week we are pleased to feature a guest post from Mohini Singh, Director, Financial Reporting Policy at CFA Institute. In her post she highlights the “missing piece” in the digitisation of reporting in the EU: the need for a single way to discover reports. As things stand, while digital reporting in Inline XBRL is […]
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Audit of Inline XBRL: First Guidelines Published
The Committee of European Auditing Oversight Bodies (CEAOB) has published important guidance for auditors reviewing financial reports published in accordance with the new ESEF regulations.
