The US Financial Accounting Standards Board (FASB) has invited feedback on two updated drafts in the GAAP Taxonomy Implementation Guide series.
Following a recent consultation, the China Securities Regulatory Commission (CSRC) has issued additional reporting requirements for publicly listed companies, including enhanced environmental, social and governance (ESG) disclosures.
Should Australia go digital, and why? A recent webinar on digital financial reporting from the Australian Securities and Investments Commission (ASIC) covered international developments in reporting and opportunities for Australia – and makes worthwhile viewing whether or not you’re Down Under!
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).
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).
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.
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.
The European Central Bank (ECB) has published the fifth version of its reporting taxonomy.
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 […]
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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