Items tagged with "IFRS"

ESEF Rollout Underway – Get Machine-readable Filings Here

Campbell Pryde, President and CEO, XBRL US

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.


SEC Announces IFRS Publishes Proposed Updates to IFRS Taxonomy 2020

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]


SEC Announces FASB Public Review of XBRL US Data Quality (DQC) Rules Taxonomy

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


SEC Requests Extension on Current Form 6-K Data Collection

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.


SEC Publishes Custom Tag Rates for IFRS Filers

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]


global standards for global investors

Ahmed Algamal, CPA, CA, IFRS XBRL Consultant, and Bethany Moll, XBRL Operations Planning & Strategy, both of DFIN

Hear their views on how foreign private issuers are handling the move to greater standardization in a global marketplace.


Data Quality 9th Ruleset Public Review & IFRS Discussion

3:00 PM EDT Wednesday, May 15, 2019
XBRL US Webinar
Watch/listen to replay

Attend this session for an in-depth review of the Inline XBRL instance document and hear best practices on how to successfully manage the differences between conventional and Inline instances.


XBRL US Data Quality Committee Approves 7th Ruleset

8th Ruleset published for public review and comment period The XBRL US Data Quality Committee (DQC) has finalized, approved, and published its 7th Ruleset which includes 13 types of validation checks for filings prepared using the US GAAP Financial Reporting Taxonomy as well as two guidance documents. The DQC also published an 8th Ruleset for […more]


IFRS Taxonomy Public Review Launched, Ends February 2, 2019

The IASB has published a Proposed IFRS Taxonomy Update: General Improvements, with a 60 day comment period ending on February 4, 2019. Materials related to the draft taxonomy are available from Project News or the IFRS project webpage including: 20 minute webcast that provides a high level summary of the project and its proposals (accessed […more]


IFRS Foundation Proposes Updates to IFRS Taxonomy 2018

IFRS Foundation Proposes Updates to IFRS Taxonomy 2018, Requests Comment During a Public Review. The Proposed Update includes common reporting practice for disclosure requirements in IFRS 13, such as: 1) sensitivity of fair value measurement to changes in unobservable inputs; and 2) quantitative information about significant unobservable inputs used in fair value measurement. The public comment […more]