Did you know that the EU’s Single Resolution Board (SRB) has four key resolution tools it can use if a bank is failing? These aim to maintain banks’ critical functions and financial stability at minimal cost to taxpayers.
XBRL International has published an update to the Unit Type Registry, adding additional unit definitions to support the wide variety of disclosures required for sustainability reporting. In particular, the new units will enable reporting of energy usage and efficiency.
The XBRL Standards Board has approved the promotion a number of new XBRL Formula functions to Candidate Recommendation status. The new functions are intended to support the planned adoption of xBRL-CSV by a number of regulators around the world.
XBRL Finland has carried out a very useful investigation into how the Finnish market is responding to ESEF, the Inline XBRL-powered European common standard for financial reporting.
In the US, the Financial Accounting Standards Board is seeking feedback on its proposed Accounting Standards Update (ASU) on ‘Business Combinations: Accounting for Contract Assets and Contract Liabilities from Contracts with Customers’ – and specifically on attendant amendments to the US GAAP Financial Reporting Taxonomy.
With so much recent discussion of standards for Environmental, Social and Governance (ESG) disclosure, particularly sustainability metrics, it is interesting to revisit the example of one country that is forging ahead with mandatory reporting.
The XBRL Standards Board has approved publication of the Filing Indicator Taxonomy at Recommendation status. Filing indicators are used in filing environments to act like a signpost, allowing reports to declare which reporting tables have been completed.
Head over to the Taggings section of the XBRL International website for a guest post from Mohini Singh, ACA, Director of Financial Reporting Policy at CFA Institute and Treasurer of the XBRL International Board of Directors.
This is a guest post by Mohini Singh, ACA, Director of Financial Reporting Policy at CFA Institute. At a recent XBRL US Investor Forum I spoke on a panel on ‘Standards to Manage Investment Risk’ with Mike Willis of the Securities and Exchange Commission (SEC) and the Council of Institutional Investors’ Jeff Mahoney, moderated by […]
XBRL International has published a new tutorial showing how the new xBRL-CSV specification can be used to handle a variety of common reporting scenarios. The tutorial walks readers through the features of the specification, explaining how CSV tables can be used to efficiently represent reporting data, and is accompanied by a set of example xBRL-CSV reports.
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XBRL International is a global not for profit operating in the public interest. Our purpose is to improve the accountability and transparency of business performance globally, by providing the open data exchange standard for business reporting.
