FRC fixes 2023 taxonomy with re-release
The UK Financial Reporting Council (FRC) has re-released an updated version of the 2023 taxonomy suite following an issue.
Items tagged with "Taxonomy"
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FASB publishes proposed GAAP taxonomy style guide
The US Financial Accounting Standards Board (FASB) staff recently published a new proposed GAAP Taxonomy Style Guide. The guide is designed to help GAAP Taxonomy users understand the presentation and disclosure requirements of the FASB Accounting Standards Codification (ASC), and to illustrate the role and format of references related to elements included in the GAAP Taxonomy.
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Challenges and opportunities for sustainability disclosure.
During a panel at Data Amplified Virtual 2022 Richard Bossen (AMANA) and Owen Jones (IFRS Foundation) and Stuart Rowan (XBRL International) tackled the current challenges – and suggested potential solutions – facing sustainability standard setters now.
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FASB seeks comments on proposed meta model relationships
The Financial Accounting Standards Board (FASB) Taxonomy recently published a proposal for meta model relationships, intended to convey base-level accounting model relationships in XBRL.
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HMRC update on taxonomy technical difficulties
Filers based in the UK should be aware of a recent update from HM Revenue & Customs (HMRC) indicating that due to a technical problem, HMRC are unable to accept accounts tagged with the Financial Reporting Council 2022 Taxonomy.
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FCA consults on approach to ESEF Taxonomies, related changes
Yesterday afternoon the UK’s securities regulator, the Financial Conduct Authority (FCA), published a consultation paper on its approach to the publication and maintenance of taxonomies relevant to filers with securities in UK markets.
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Expanded Meaning for Accounting Taxonomies
The XBRL Standards Board has approved a number of additional entries to the Link Role Registry, designed to enhance XBRL accounting taxonomies. The new additions enable taxonomies to convey additional properties, or structured information, about the accounting meaning of concepts and dimensions in the taxonomy.
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ESEF 2022 Taxonomy published
At the end of December the European Securities and Markets Authority (ESMA) published the 2022 European Single Electronic Format (ESEF) XBRL taxonomy files and an update to the ESEF Conformance Suite.
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FASB publishes 2023 US GAAP Taxonomies
The Financial Accounting Standards Board (FASB) published the final 2023 GAAP Financial Reporting Taxonomy (GRT) and 2023 SEC Reporting Taxonomy (SRT), pending acceptance by the Securities and Exchange Commission (SEC). FASB has also released the 2023 DQC Rules Taxonomy, the Data Quality Committee (DQC)’s validation rules, now published alongside the GAAP Taxonomy.
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Guide to investment company reporting: FASB seeks feedback
The US Financial Accounting Standards Board (FASB) has issued a call for comment on a proposed Taxonomy Implementation Guide based on the proposed 2023 GAAP Financial Reporting Taxonomy (pending SEC acceptance).
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