Views on improving the integrity of global capital markets

XBRL


A Broader and Deeper Use of Structural Data

CFA Institute recently co-sponsored the XBRL Investor Forum 2021: Data That Delivers. SEC Commissioner Caroline Crenshaw gave a keynote speech outlining the extensive benefits of structured data.

Crenshaw began by reflecting on the… READ MORE ›

For The EU: Lessons To Be Learned About Digital Filings

Globally, regulations requiring public companies to provide information in an XBRL (eXtensible Business Reporting Language) for­mat have steadily increased. But XBRL implementation has faced some challenges, particularly in the United States.

The quality… READ MORE ›

Data Amplified: Why Data, Reporting, and Digitization Matter to Investors

The best and most nuanced decisions come from the best and most nuanced information. Data need to be reliable, relevant, and easy to access and compare. This makes the question of how business performance is measured, reviewed, published, and analyzed an essential one.

Blockchain and XBRL: The Myth

Break the myth: The assumption that blockchain could replace XBRL in the production of financial information is incorrect. Blockchain is not a data standard. And XBRL is not a distributed ledger.

Blockchain and the Consumption of Financial Information — an Investor Perspective

For blockchains to be adopted they must be standardized and provide interoperability solutions. To be of real value content and nomenclature must be consistent. For this to happens regulators need to work with industry and standard setting initiatives.

Changes to accounting rules can move markets: Use structured data to inform policy decisions

A new comment letter from CFA Institute to the Financial Accounting Standards Board (FASB) demonstrates the value of using structured data to inform debate and support policy decisions.

The Time to Develop Standards to Audit Digital (XBRL) Filings Has Come

An Inline XBRL (eXtensible business reporting language) filing is a digital filing with two layers of information: one layer of data that can be read by human beings and another layer of data that can be read by machines.

Webinar: How Structured Data (XBRL) Is Used Today

How are regulators, investors, research analysts, and other data consumers using structured, machine-readable data prepared by corporate filers every quarter?

Mohini Singh, director, Financial Reporting Policy, conducted a webinar with XBRL US, to talk about a study conducted to… READ MORE ›

XBRL US Investor Forum on the Impact of Data on the Capital Markets

The XBRL US Investor Forum on 8 November in New York City will examine the role of data in capital markets and how the markets can move closer to establishing this single source of truth.

XBRL US Investor Forum on How Standards Disrupt the Status Quo

An upcoming event takes a deep dive into how data standardization is modernizing the capital markets and delivering on the fintech promise.

The Changing Use of Structured Data: Examples from around the World

A new paper takes a deep dive into how structured data contained in regulatory filings in the form of XBRL is being consumed by investors and analysts.

Case Studies In The Changing Use of Structured Data: Revenue Recognition

In my latest paper, Data & Technology: How Information Is Consumed In The New Age, we take a deep dive into how structured data is being consumed and refute the claim by some that structured data is not… READ MORE ›

Structured Data: Benefits to Small Companies

CFA Institute believes the debate over US House of Representatives Bill HR 5054, Small Company Disclosure Simplification Act of 2018, should not focus on the cost increase of an outsourced, or “bolt-on,” service for producing XBRL-formatted reports.

How Structured Data Helps Issuers and Investors

How to mitigate the costs of using structured data (XBRL) in financial reporting and leverage the benefits, a webinar.

Investors Want Audited Digital Financial Statements

Much has been written and discussed about the merits of digital financial reporting. Some concerns still need to be addressed, however, such as reviewing or validating these reports using eXtensible business reporting language (XBRL) against a set of standards…. READ MORE ›



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