Indonesia Extends XBRL to Notes
The Indonesian Stock Exchange (IDX) has extended the scope of its XBRL taxonomy from primary financial statements to also cover Notes.
Items tagged with "Taxonomy"
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IFRS proposes Taxonomy update
This week the IFRS Foundation published a draft taxonomy update to IAS 19, Employee Benefits.
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Publishing a Taxonomy? New Guidance is available
When a taxonomy is published it generally comes with supporting documents that help the taxonomy’s implementation – but what exactly should be published alongside a taxonomy? New draft guidance published this week indicates best practice in basic supporting documentation.
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IFRS Taxonomy Update
The IFRS Foundation has published proposed updates to its taxonomy. The proposed changes aim to support the high-quality tagging of information presented in primary financial statements.
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US GAAP Taxonomy Improvements
The FASB staff this week released proposals on improvements for the US GAAP Taxonomy on Leases and Statistical Disclosures for Banks and Savings and Loan Registrants. The details, together with details on when and how to comment on the proposals are here.
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A look at the IFRS Taxonomy
Ann Tarca, who has been on the International Accounting Standards Board since 2017, provided some insights into the Foundation’s work and future plans around the IFRS Taxonomy during a recent interview with Toppan Merrill’s Dimensions.
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SASB senses a change in the wind
The Sustainability Accounting Standards Board’s (SASB’s) standards have long helped facilitate the analysis of comparable, consistent, and reliable sustainability data by providing a common language for disclosing sustainability information. Until now, the standards have lacked an accompanying taxonomy.
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Updated Guidance: Taxonomy Publication and Packages
Taxonomies are at the heart of any XBRL implementation and are used by a wide range of stakeholders such as preparers, software vendors, collectors, and consumers. Taxonomies need to be easily accessible, and XBRL International publishes guidance that provides best practice recommendation recommendations for publishing XBRL taxonomies.
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FRC publish UK version of ESEF Taxonomy
Will the UK forge ahead with the European Single Electronic Format (ESEF) in January 2021, as originally planned? Or will the current consultation result in a delay, giving the country time to get its post-Brexit house in order?
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Germany updates XBRL Taxonomy
The Deutsche Bundesbank has published an updated XBRL taxonomy (2.0) for reporting risk-bearing capacity.
