Timeliness is an important aspect in ensuring the utility and transparency of financial reporting – but in some cases, there may be valid reasons for companies to delay revealing inside information.
The European Central Bank (ECB) is moving forward in its work on harmonising statistical reporting for euro-area banks.
The Bank of England’s Prudential Regulation Authority (PRA) has made a number of changes to its regulatory reporting requirements for the banking sector.
It is rapidly becoming clear that Inline XBRL is now the new normal for corporate reporting. The European Single Electronic Format (ESEF), discussed elsewhere in this newsletter, might be this year’s biggest attention-grabber but it is by no means the only game in town.
The US Securities and Exchange Commission (SEC) is consulting on a new rule designed to strengthen the transparency and efficiency of the securities lending market.
The US Securities and Exchange Commission (SEC) has been consulting on its EDGAR Next modernisation programme. This relates to its Electronic Data Gathering, Analysis, and Retrieval system (EDGAR), proposing technical changes to how companies manage access and submit reports in order to make these processes more secure.
The International Accounting Standards Board (IASB) published proposed changes to disclosure requirements aimed at enhancing transparency on supplier finance arrangements and their effects on a company’s liabilities and cash flows.
The Hong Kong Monetary Authority (HKMA) has published the fourth in its Regtech Adoption Practice Guide series, offering guidance on aspects of implementing regulatory technology, which kicked off in June.
What are your thoughts on EDGAR Next – and do you want to know more about it?
The Securities and Exchange Commission (SEC) has refreshed its EDGAR Filer Manual, providing up-to-date guidance for users of its Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system.
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XBRL International is a global not for profit operating in the public interest. Our purpose is to improve the accountability and transparency of business performance globally, by providing the open data exchange standard for business reporting.
