Companies face increasing pressure to meet diverse and sometimes conflicting demands as the regulatory landscape for climate disclosures continues to change. With updates from the SEC, CSRD in the EU, and growing state-based requirements across the U.S., it’s now more than ever essential to stay up to date on these regulatory changes. This webinar is […more]
XBRL US submitted a comment letter in response to the consultation on the Proposed IFRS Taxonomy Update 2024: IFRS 18 Presentation and Disclosure in Financial Statements. The XBRL US letter provided input to the proposed update related to attributes on concepts, non-gaap elements, and expenses by nature. Read the letter: XBRL US Comment RE IFRS […more]
In response to the IFRS Request for Feedback on the staff draft of the IFRS Sustainability Disclosure Taxonomy, XBRL US submitted a letter providing input to questions posed by the IFRS regarding technical aspects of the taxonomy such as taxonomy groupings, use of dimensions, granularity of narrative information, modeling metrics, related information, and connections between […more]
On November 4, 2021, the IFRS Foundation announced the formation of the International Sustainability Standards Board which will develop a comprehensive global base of sustainability disclosure standards to meet investor needs for ESG-related data. They also announced the consolidation of the Climate Disclosure Standards Board (CDSB) and the Value Reporting Foundation (which is composed of […more]
The EU and UK rollout of ESEF (Inline XBRL) has begun, with filings from companies in Austria, Estonia, Finland, France, the Netherlands, Spain, and the UK, among others. We’ve started posting these valuable, machine-readable filings on XBRL US.
The Securities and Exchange Commission announced that the FASB has issued a proposed XBRL US Data Quality Committee (DQC) Rules Taxonomy, along with a Technical Guide on the US GAAP Taxonomy and the DQC Rules Taxonomy. Read the SEC announcement Visit the Taxonomy Read the FASB Technical Guide
The Securities and Exchange Commission announced that the IFRS Foundation has published a proposed update to the IFRS Taxonomy 2020 for public comment. The taxonomy updates address topics including earnings per share, employee benefits expenses and share-based payment expenses, as well as the effect of changes in foreign exchange rates. Comments should be sent directly […more]
The Securities and Exchange Commission asked for an extension of their current data collection process for Form 6-K. While cover page tagging is required for Form 8-K, it is not required for Form 6-K. Comments are due in 30 days, by September 3, 2020. Read the data collection extension request.
The Securities and Exchange Commission published an analysis of custom tags (extensions) used by IFRS filers on Forms 20-F, 20-F/A, 40-F and 40-F/A from January 2017 to December 2019. The analysis compares the use of custom tags on financial statements only, to custom tag rates for financial statements plus footnotes. The latest figures for 2019 […more]
Hear their views on how foreign private issuers are handling the move to greater standardization in a global marketplace.
The national consortium for
the business reporting standard