The Australian Prudential Regulation Authority (APRA) has released a discussion paper for consultation, setting out a five-year roadmap for transforming its approach to collecting financial industry data.
We note with interest recent reports that listed companies in China are being asked to improve the effectiveness of their internal controls in financial reporting, and the quality of the information they produce.
The Organisation for Economic Co-operation and Development (OECD) has released a public consultation document on its proposals to modernise the transparency instruments available to tax administrations, given the ways technology is changing investment and payment practices.
“The objective of the new ESAP legislative project is to create a common source of public and freely available financial and sustainability-related information of EU companies and investment products, regardless of where in the EU they are located or originated while enabling a better use and reuse of this information,” says European Securities and Markets Authority […]
Paul Munter, Acting Chief Accountant at the US Securities and Exchange Commission (SEC), has published commentary on restatements and when errors should be considered material.
XBRL US has responded to the Securities and Exchange Commission (SEC) request for comment on its proposal on Pay versus Performance, which was recently reopened.
We note with interest the launch of a new online reporting platform by Luxembourg’s Supervisory Commission for the Financial Sector (Commission de Surveillance du Secteur Financier, CSSF).
The European Financial Reporting Advisory Group (EFRAG) has published a comment letter responding to the new pilot approach to IFRS Standards developed by the International Accounting Standards Board (IASB).
Special Purpose Acquisition Companies, or SPACs, have become something of a hot topic.
It will not have escaped our readers’ notice that it is annual report season in the US – and many other jurisdictions.
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XBRL International is a global not for profit operating in the public interest. Our purpose is to improve the accountability and transparency of business performance globally, by providing the open data exchange standard for business reporting.
