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Items tagged with "Reporting"

IASB proposes enhanced disclosures on supplier finance

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.

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HKMA on Regtech in regulatory reporting and stress testing

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.

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Feedback opportunities closing soon: survey and guide to changes under EDGAR Next

What are your thoughts on EDGAR Next – and do you want to know more about it?

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SEC launches updated EDGAR filing manual

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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Considering the digital reporting implications of cross-references in management commentary

September’s meeting of the International Financial Reporting Standards (IFRS) Foundation’s IFRS Taxonomy Consultative Group (ITCG) looked at the digital reporting implications of the proposed new, broader framework for preparing management commentaries.

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Financial Reporting Lab tenth anniversary newsletter

The UK Financial Reporting Council’s Financial Reporting Lab is celebrating its tenth anniversary in its latest newsletter.

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EU launches broad consultation on corporate reporting

The European Commission has opened a consultation on ‘Strengthening the quality of corporate reporting and enforcement.’ Taking a holistic perspective, it aims to address shortcomings in the underlying reporting ecosystem.

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From OSCA to BEEDS as Bank of England adopts XBRL for statistical data

Do you need to catch up on the Bank of England’s digital transition for statistical data collection? If so, you might find a recent post from Invoke to be a useful summary.

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UK authorities set out expectations on structured reporting

“Digital data is a key component of a well-functioning capital market,” say the UK’s Financial Reporting Council (FRC) and Financial Conduct Authority (FCA).

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Avoiding the pantomime horse? Co-ordinating narrative reporting and financial statements

We enjoyed a recent item in Financial Director, reporting on concerns from the Financial Reporting Council (FRC). It has found that climate and other environmental, social and governance (ESG) commitments outlined in narrative and financial reporting do not always match.

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