The XBRL US Data Quality Committee (DQC) has published its 16th Ruleset for a 45-day public review and comment period, running until 31 August 2021.
When is it acceptable to delay disclosures of financial information, and when does this conflict with transparency obligations?
The International Federation of Accountants (IFAC) has submitted a thought-provoking response to the UK in its response to the UK Department for Business, Energy & Industrial Strategy (BEIS) consultation on wide-ranging reforms aiming to restore trust in the country’s corporate reporting, audit and governance regime.
This is a guest post by Katherine Haigh, Quality Assurance Manager at CoreFiling and member of the XBRL International Best Practices Board. In this age of digital reporting, hundreds of XBRL taxonomies are published every year. Our analysis at CoreFiling shows that there are a few common mistakes that repeatedly crop up in such taxonomies. […]
The European Securities and Markets Authority (ESMA) has published the latest version of its ESEF Reporting Manual, expanding existing guidance and reflecting developments in the technical specifications.
The European Banking Authority (EBA) has issued phase 2 of its 3.1 reporting framework, providing standard specifications to support implementation, following phase 1 in May.
What happens when some values go untagged? If we know A and B, can we simply assume C?
If you missed Accountancy Europe’s 7 July webinar on ‘ESEF in Practice,’ you can catch up on the event in full. It focused on experiences of preparing for and implementing the European Single Electronic Format (ESEF).
Several members of the US Securities and Exchange Commission (SEC) made statements at a recent meeting of the Asset Management Advisory Committee, offering views on environmental, social and governance (ESG) concerns and other issues.
On 1 July Andreas Barckow officially set to work as Chair of the International Accounting Standards Board.
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