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.
The Regulations Review Authority of the Reserve Bank of India (RBI) has recently made significant recommendations aimed at rationalising data collection and reducing regulatory burdens.
A recent post from DataTracks provides a useful heads-up that certain co-operatives in South Africa will be expected to file their annual financial reports in Inline XBRL, or iXBRL, from 1 April 2022.
“The public now has access to critical information about security-based swap transactions, including the key economic terms, price, and notional value,” said Gary Gensler, Chair of the US Securities and Exchange Commission (SEC) in a recent statement.
The European Financial Reporting Advisory Group (EFRAG) is conducting a long-running consultation on how financial reports can provide better information on intangibles.
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