Standards

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XBRL International supports digital ESG disclosures

XBRL International last week issued a comment letter in support of proposals outlined in the Accountancy Europe paper Interconnected Standard Setting for Corporate Reporting. Accountancy Europe describes the problems associated with proliferating non-financial information (NFI) reporting initiatives and offers an ambitious solution: a global, interconnected reporting standards setter. XBRL International supports this analysis and much of […]

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EBA publishes Market Risk Reporting Standards

By Editor

This week the European Banking Authority (EBA) published its final draft Implementing Technical Standards (ITS) on reporting requirements for market risk. They are expected to take effect in September 2021 as part of v.3.1 of the EBA reporting framework. The requirements include a thresholds template, providing insights into the size of institutions’ trading books and the […]

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An inside look at the SEC’s use of XBRL

By Editor

Toppan Merrill’s Dimensions magazine recently spoke with Scott Bauguess, who drew on his 12 years in various roles at the US Securities and Exchange Commission (SEC) to provide insight into the SEC’s use of XBRL. Bauguess has spanned a number of roles at the SEC, most recently as the Deputy Director and Deputy Chief Economist in the […]

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France Tackles Greenwashing

By Editor

Last month France’s securities regulator, the Autorité des Marchés Financiers (AMF), introduced a new policy designed to help tackle greenwashing in asset management. In order to help ensure information communicated to investors is clear, accurate and not misleading, the policy consists of a set of minimum requirements for fund managers to meet in order to […]

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IASB publish preliminary proposals for Goodwill

By Editor

The International Accounting Standards Board (IASB) recently published a discussion paper setting out their preliminary views on the goodwill impairment debate. The IASB (and FASB) have been looking at alternatives to the existing accounting rules that assess goodwill through annual evaluations, and are considering moving to an approach where a set amount of goodwill is written down […]

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EU: Expand XBRL Reporting to Include Climate Change Disclosure

By Editor

On Tuesday, European Commission Executive Vice-President Valdis Dombrovskis gave a speech at a key IFRS conference setting out a broad vision for the future of corporate reporting, incorporating a number of important strands for the XBRL community.

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ESGStandardsSustainability

Sustainable Data Alliance launches at WEF

By Editor

Last week an alliance of leading stakeholders launched the ‘Future of Sustainable Data Alliance’ at the World Economic Forum. Bringing together the World Economic Forum, United Nations, the Climate Bonds Initiative, Tsinghua University, the Bank of Africa, Refitniv, and many others. This global alliance aims to accelerate the allocation of capital into sustainable investments via better […]

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IASBIFRSIntegratedNon-FinancialReportingStandards

Change in the wind? Recent speeches signal IASB shift

By Editor

Recent IFRS speeches indicate a new willingness to better integrate IFRS reporting with additional non-financial reporting metrics that have developed out of changing investor needs. Technology means we have seen a dramatic shift in the importance of intangible assets, reducing the relevance of the traditional balance sheet. Demand from investors for sustainability reporting is on […]

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SASB Aim for Structured Reporting Using XBRL

By Editor

As we heard at Data Amplified 2019, the Sustainability Accounting Standards Board (SASB) believe that structured data and standards are crucial to effective sustainability disclosure. To make digital sustainability reporting as simple as possible for issuers, and to make data aggregation and analytics as convenient and effective as possible for investors, SASB are working to develop […]

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BankingISO20022PaymentsStandards

The Case for ISO 20022

By Editor

Major central banks are set to switch their payments systems to ISO 20022 by 2025, bringing much-needed standardisation to the global payments infrastructure. Earlier this month The Banker sat down with Saqib Sheikh, SWIFT’s global head of ISO 20022 programme, to outline why the migration to ISO 20022 is so important for the banking industry. […]

Items tagged with "Standards"

XBRL International supports digital ESG disclosures

EBA publishes Market Risk Reporting Standards

An inside look at the SEC’s use of XBRL

France Tackles Greenwashing

IASB publish preliminary proposals for Goodwill

EU: Expand XBRL Reporting to Include Climate Change Disclosure

Sustainable Data Alliance launches at WEF

Change in the wind? Recent speeches signal IASB shift

SASB Aim for Structured Reporting Using XBRL

The Case for ISO 20022

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Standards

Items tagged with "Standards"

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