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Items tagged with "Taxonomy"

Ireland to collect resolution information in XBRL

The Central Bank of Ireland (CBI) affirms that Bank and Investment Firm Resolution Fund (BIFR) reporting is switching to XBRL.

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FASB seeks feedback on proposed accounting model relationships

The US Financial Accounting Standards Board (FASB) has issued an invitation to comment on its Proposed Meta Model Relationships.

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Engaging on ESG’s digital future: feedback on the ISSB taxonomy

The IFRS Foundation has published comment letters received on the draft IFRS Sustainability Disclosure Taxonomy. We anticipate very significant uptake of the taxonomy around the world, and it is crucial to ensure these digital disclosures are suitable for global consumption.

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IFRS Advisory Council gets down to digital reporting

The IFRS Advisory Council this week discussed (inter alia) ‘Progressing our digital financial reporting strategy.’

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Now available: new link roles for more consistent metadata on concepts

We have recently updated the XBRL Link Role Registry, adding two draft link roles. The new ‘property’ and ‘propertyWithLang’ link roles are intended to provide a standard way to associate key-value metadata with concepts in an XBRL taxonomy.

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FASB seeks feedback on relationships for policy tagging

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).

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FASB releases GAAP taxonomy amendments

The US Financial Accounting Standards Board (FASB) has issued for comment its annual proposed technical and other conforming improvements for the 2023 version of the GAAP Financial Reporting Taxonomy (GRT).

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EBA issues phase three of latest reporting framework

The European Banking Authority (EBA) has published the third and final phase of version 3.2 of its reporting framework.

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SEC Pay Versus Performance taxonomy out for review

The US Securities and Exchange Commission (SEC) has released its draft Executive Compensation Disclosure (ECD) Taxonomy for public review, alongside a draft taxonomy guide.

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EFRAG seeks taxonomy

The European Financial Reporting Advisory Group (EFRAG) has published a Call for Tenders seeking specialists to develop an XBRL taxonomy for the first set of European Sustainability Reporting Standards (ESRSs), being introduced under the Corporate Sustainability Reporting Directive (CSRD).

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