The US Securities and Exchange’s (SEC) Division of Economic and Risk Analysis recently conducted an analysis into how filers are tagging reported items on the income statement over multiple reporting periods.
The UK’s Financial Reporting Council (FRC) has identified digital reporting and tagging, including of ESG (Environmental, Social, and Governance) information, as a high priority area for its technology and digital strategy.
Revenue, Ireland’s tax and customs agency, requires financial statements to be submitted in Inline XBRL (iXBRL) as part of corporate tax returns.
The US Financial Accounting Standards Board (FASB) has issued release notes on its Proposed Policy Election Element Relationships to be provided in the GAAP Financial Reporting Taxonomy (GRT).
As new block tagging requirements get closer for next year’s European Single Electronic Format (ESEF) reporting cycle, a post from Toppan Merrill offers concise compliance insights and best practices.
The US Securities and Exchange Commission (SEC) has issued an advisory notice dealing with tagging errors in digital reporting of finance lease liability, undiscounted future lease payments, and imputed interest.
What happens when some values go untagged? If we know A and B, can we simply assume C?
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