Views on improving the integrity of global capital markets

Search results for: XBRL

CFA Institute Co-Sponsors XBRL Challenge to Increase Investor Awareness

Building on the success of its inaugural competition, XBRL US recently announced the 2nd Annual XBRL Challenge, which seeks “to discover the top open source analytical tools that can mine XBRL-formatted corporate financial data from the SEC’s EDGAR database.” CFA Institute is co-sponsoring the event for a second year in an attempt to raise XBRL awareness among investors.

XBRL Resources to Whet Investor Appetites

XBRL Challenge winners build inventive and useful applications leveraging XBRL-formatted data to provide investors with better information for investment decisions.

XBRL Should Mean More than Compliance Pain

The reporting technology known as eXtensible Business Reporting Language (XBRL) is gaining acceptance by regulators the world over. As this electronic reporting platform expands, it will enhance financial analysis by opening access to more and more data that was… READ MORE ›

Unlocking the Investor Benefits of XBRL

Several years ago, when then-Chairman of the U.S. Securities and Exchange Commission Christopher Cox advocated for the required tagging of financial disclosures by U.S. companies, both large and small investors were perceived as the main… READ MORE ›

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 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.

Big Data: Ideal for Financial Reporting and for Tracking Covid-19 Impact

For regulators to efficiently handle extremely large data sets, it will be easier with the imminent release of xBRL-CSV. An example from Spanish bank BBVA shows the value of this approach.

E-Signatures for Audit Reports in India Are Allowed — Should Be Required

Electronic signatures on audit reports should not just be permitted but, indeed, be required. Introducing e-signatures is a useful step toward increasing the digital usability and security of reports.

Data Analytics to Set Policy, Evaluate Investments, and More

The XBRL webinar Data Analytics to Set Policy, Evaluate Investments, and More explains how access to better data is generating new ideas and enabling better decisions for everyone from standard setters and government policy makers to hedge funds, other buy-side firms, corporations.

Like Financial Reporting, COVID-19 Needs Structured Data

reating the data using Inline XBRL would make it much easier for various parties to access, analyze, and reuse such information to improve pandemic management — just as it improves financial reporting.

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.

Investor Forum 2019: Driving Actionable Analytics

XBRL US held Investor Forum 2019: Driving Actionable Analytics in New York on 4 November.

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.



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