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Items tagged with "Reporting"

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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COP26 settles Paris Rulebook on reporting requirements

Among the notable decisions emerging from the COP 26 UN Climate Change Conference, and likely to exert an important influence on corporate reporting, was a final agreement on the Paris Rulebook.

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SEC extends electronic filing requirements, including use of XBRL

The US Securities and Exchange Commission (SEC) has unanimously voted to propose updates to its filing rules for funds, investment advisers, issuers, and others. These would mandate electronic submission of a number of forms and amend some to require structured data reporting.

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Webcast series answers FAQs on IASB management commentary proposals

Are you considering responding to the International Accounting Standards Board (IASB) consultation on its proposed new framework for preparing management commentaries?

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A Workiva perspective on the ISSB as an ESG game-changer

The International Financial Reporting Standards (IFRS) Foundation’s announcement last week of the formation of the International Sustainability Standards Board (ISSB) is still at the forefront of many minds around the world.

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