Here are the most relevant developments in the world of structured reporting we became aware of in the course of last week. 1 SEC adopts inline XBRL for Pay vs Performance disclosures The US Securities and Exchange Commission (SEC) has published its final rule on Pay Versus Performance, introducing digital disclosures in Inline XBRL. These comprise…
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Here are the three most relevant developments in the world of structured reporting we became aware of in the course of last week. 1 Machine-readable financial reports get a look in Michigan Michigan is embarking on a pilot program that could lead to a seismic shift in local government financial reporting documents that proponents say…
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Here are the three most relevant developments in the world of structured reporting we became aware of in the course of last week. 1 Ninghai Expressway: There is a difference … Tonghuashun (300033) Financial Research Center reported on July 18 that some investors asked questions to Ninghai Expressway (600377). In the 2021 annual report disclosed…
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Here are the three most relevant developments in the world of structured reporting we became aware of in the course of last week. 1 Support and suggestions for digital climate reporting at the SEC The US Securities and Exchange Commission (SEC) has now closed the comment period on its proposal on enhancing climate-related disclosures, which promises…
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Here are the three most relevant developments in the world of structured reporting we became aware of in the course of last week. 1 XBRL Switzerland publishes its response to the climate ordinance consultation We are happy to comment on the regulation on reporting on climate issues in due time as part of the consultation…
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Here are the three most relevant developments in the world of structured reporting we became aware of in the course of last week. 1 SEC approves new rules that expand electronic filing requirements On June 2, 2022, the U.S. Securities and Exchange Commission adopted rule and form amendments (the “Amendments”) that mandate the electronic filing…
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Here are the three most relevant developments in the world of structured reporting we became aware of in the course of last week. 1 Revisions to Calculations 1.1 ensure global utility The XBRL Standards Board has approved a second Candidate Recommendation of the Calculations 1.1 specification, with improvements to ensure full international applicability. The Calculations specification…
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Here are the three most relevant developments in the world of structured reporting we became aware of in the course of last week. 1 New SEC rules for security-based swap execution facilities The US Securities and Exchange Commission (SEC) proposes to create a regime for the registration and regulation of security-based swap execution facilities (SBSEFs).…
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Here are the three most relevant developments in the world of structured reporting we became aware of in the course of last week. 1 SEC accepts 2022 GAAP financial reporting taxonomy … The Financial Accounting Standards Board (FASB) today announced that the U.S. Securities and Exchange Commission (SEC) has accepted the 2022 GAAP Financial Reporting…
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Here are the three most relevant developments in the world of structured reporting we became aware of in the course of last week. 1 2022 Regtech outlook 2021 was a tipping point as FinTech became real and the banking sector started to frame the next steps required for a truly digital infrastructure. The need for an…
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