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Items tagged with "Taxonomy"

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DPMEBATaxonomy

EBA unveils technical package for phase 3 of reporting framework

By Editor

The European Banking Authority (EBA) has published the technical package for phase 3 of version 3.3 of its reporting framework. This package comprises standard specifications, including validation rules, the Data Point Model (DPM), and XBRL taxonomies, specifically designed to facilitate the new reporting on Interest Rate Risk in the Banking Book (IRRBB).

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FASBGAAPGuidanceTaxonomy

FASB seeks input on financial statement location dimensions guide

By Editor

The US Financial Accounting Standards Board (FASB) has released a proposed Taxonomy Implementation Guide, ‘Financial Statement Location Dimensions: A Guide for Preparers.’ This guide is based on the forthcoming 2024 GAAP Financial Reporting Taxonomy, pending SEC acceptance.

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FASBGAAPTaxonomy

FASB staff proposes 2024 GAAP Taxonomy Reference Project enhancements

By Editor

The US Financial Accounting Standards Board (FASB) has released proposed enhancements for the 2024 GAAP Taxonomy Reference Project. These improvements are open for public comment under File Reference No. 2024-3000 until 16 November 2023.

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EFRAGIFRSITCGTaxonomy

Empowering digital clarity: ITCG

By Editor

A refreshed and reconstituted IFRS Taxonomy Consultative Group (ITCG) met yesterday and will continue to deliberate tomorrow at the IFRS offices in London.

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FASBGAAPTaxonomyUS

Proposed improvements to 2024 GAAP taxonomy: comments open

By Editor

The Financial Accounting Standards Board (FASB) has released proposed technical and conforming improvements for the 2024 GAAP Taxonomy.

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CalculationsDQCFASBTaxonomyValidation

FASB invites comment on updated taxonomies

By Editor

The US Financial Accounting Standards Board (FASB) has published its proposed 2024 DQC Rules Taxonomy (DQCRT), with accompanying release notes.

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News Item
SECTaxonomyUSXBRL US

XBRL US comments on SEC taxonomy development – and a range of proposals

By Editor

The XBRL US Regulatory Modernization Working Group (RMWG) has submitted a letter to the Securities and Exchange Commission (SEC) with observations and recommendations on the Commission’s taxonomy development process.

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News Item
CountryCurrencyTaxonomyXBRLXII News

Country and currency taxonomies progress to Candidate Recommendation status with improved structure

By Editor

The new taxonomies, now promoted to Candidate Recommendation status, will free regulators from manually defining and maintaining their own lists, and improve the consistency and comparability of XBRL reports.

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News Item
BoEFRCTaxonomyUK

Updated UK taxonomies from FRC and BoE

By Editor

August saw the UK’s Financial Reporting Council (FRC) publish a draft version of its 2024 Taxonomy Suite, incorporating a number of updates.

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News Item
ESGISSBTaxonomy

ISSB publishes proposed IFRS Sustainability Disclosure Taxonomy

By Editor

This week, the International Sustainability Standards Board (ISSB) marked a significant milestone in advancing sustainability reporting by publishing the Proposed IFRS Sustainability Disclosure Taxonomy.

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AI Analysis Audit Banking Climate Data Data Quality Digitisation Disclosure EBA EFRAG ESEF ESG ESMA ESRS EU Europe FASB fintech FRC Guidance IASB IFRS India Inline XBRL ISSB iXBRL LEI Non-Financial Regulation Reporting SBR SEC Software Spec Standards Sustainability Taxonomy Transparency UK United States US XBRL XBRL US XII News

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