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According to a report from the Financial Reporting Council’s Financial Reporting Lab (PDF), XBRL (eXtensible Business Reporting Language) will play a central role in the movement toward the digitalization of corporate ...
SEC filers that submit financials using International Financial Reporting Standards (IFRS) should take note that the IFRS Foundation has published digital tagging of certain Illustrative Examples from the IFRS ...
The pace of regulatory developments in financial reporting has accelerated significantly. Standard setters and regulators have transformed both accounting standards and the format of financial reporting, resulting in ...
On March 20, 2019, the SEC adopted final rule amendments, in connection with the FAST Act, which have expanded the scope of XBRL tagging requirements to the cover page of Forms 8-K, 10-Q, 10-K, 20-F, and 40-F (annual ...
The SEC has adopted final rule amendments, in connection with the FAST Act, which have expanded the amount of information subject to the SEC’s XBRL-tagging requirement. The rule includes the tagging of all information ...
What percent of disclosures in the primary financial statements of SEC registrants are unique to the company? According to a recent SEC staff analysis, the answer is 9% for U.S. GAAP filers and 16% for IFRS filers.
The SEC recently published its draft strategic plan for 2018-2012 (read the PDF here). In the plan, the SEC reiterates its commitment to modernizing SEC filers’ financial data in ways that improve the ability of both ...
The IFRS Taxonomy 2018 is changing. The IFRS Foundation has proposed updates to the taxonomy and has made the changes available to the public for comment.