Here are the three most relevant developments in the world of structured reporting we became aware of in the course of last week.
The European Financial Reporting Advisory Group (EFRAG) continues to steam ahead in the development of sustainability disclosure standards. Its Project Task Force on European sustainability reporting standards (PTF-ESRS) has recently published a batch of several working papers containing draft standards relating to various aspects of sustainability reporting.
Both ISSB and EFRAG are steaming ahead in their race to develop hopefully complementary and interoperable sustainability reporting standards for the world.
The XBRL US Data Quality Committee (DQC) has released new guidance on how to avoid and respond to warnings when submitting digital test filings to the US Securities and Exchange Commission (SEC).
New media require adjusted behaviour – case in point.
Christian Dreyer CFA is well known in Swiss Fintech circles as an expert in XBRL and financial reporting for investors.
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