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Items tagged with "Reporting"

Further steps in credit ratings reporting could add more value, says XBRL US

Our colleagues at XBRL US have responded to the Securities and Exchange Commission (SEC) consultation on disclosure requirements for credit ratings agencies, or Nationally Recognized Statistical Rating Organizations (NRSROs).

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EBA consults on changes to reporting on securitisation, asset encumbrance and G-SIIs

The European Banking Authority (EBA) has launched a public consultation on amendments to its Implementing Technical Standards (ITS) on requirements for Common Reporting Framework (COREP) and asset encumbrance reporting, as well as reporting for the purposes of identifying global systemically important institutions (G-SIIs).

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Redundant labels and HTML formatting: concluding our series on ESEF errors

This week we bring you two final (for now) posts in our series on ‘ESEF Errors and Common Pitfalls’, from XBRL International’s Guidance Manager Revathy Ramanan.

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SEC completes transition to Inline XBRL

The US Securities and Exchange Commission (SEC) has made the final step in its transition from (traditional) XBRL to Inline XBRL, with smaller companies now joining the fold.

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ECB releases latest reporting taxonomy

The European Central Bank (ECB) has published the fifth version of its reporting taxonomy.

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ESEF Errors and Common Pitfalls: 7 – HTML formatting

This is part of a series on common errors and pitfalls in ESEF filings, observed in our analysis of hundreds of reports collected in our repository, at filings.xbrl.org. For the series introduction, start here. Inline XBRL embeds XBRL tags into an HTML document, resulting in a single document that enables filers to provide computer-readable data whilst retaining significant control […]

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ESEF Errors and Common Pitfalls: 6 – Redundant Labels

This is part of a series on common errors and pitfalls in ESEF filings, observed in our analysis of hundreds of reports collected in our repository, at filings.xbrl.org. For the series introduction, start here. ESMA’s ESEF taxonomy contains taxonomy element labels in all official EU languages. ESEF reports are expected to use these ESMA taxonomy labels for base taxonomy […]

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Beyond the usual suspects: XBRL avenues to explore in India

XBRL has been used for financial and prudential reporting in India for several years. As digitisation advances apace – hastened by the Covid-19 pandemic – how and where else could India deploy the XBRL standard to facilitate filings and collect high-quality digital data that is easy to access, analyse and compare?

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Incorrect dates: Another common ESEF issue

Dating problems don’t only plague those seeking the perfect partner – they can also cause angst for filers in pursuit of a flawless ESEF report! This week we bring you another post from XBRL International Guidance Manager Revathy Ramanan in her series on common errors in European Single Electronic Format (ESEF) filings and what to do about […]

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Milestone EU agreement on public country-by-country tax reporting

After several years of negotiations, the European Council and European Parliament have reached political agreement on disclosure by multinational companies of the tax they pay in each country.

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