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  • 18 Jul 2018
  • Guru Raj Singh
  • SEC

Qualifying scope expands for smaller reporting companies

Further to the acceptance of Inline XBRL, a new amendment for companies to qualify for ‘smaller reporting companies’ has emerged last week. The changes constructed by the US Security Exchange Commission (SEC) will increase the number of companies who currently report as SRC’s (Smaller Reporting Companies)

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  • 06 Jul 2018
  • MTD

Making Tax Digital – A step forward towards digitization

Digitization is the order of the day. Just as there was a wave of transformation during the late 20th century from paper-based filing to electronic filing in PDF or HTML among various regulators, there is now another wave of change from a plain electronic format to an interactive standard.

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  • 03 Jul 2018
  • Karthik Sathuragiri
  • XBRL

Sixth ruleset from the XBRL US Data Quality Committee approved

The XBRL US Data Quality Committee (DQC) recently released its sixth ruleset regarding SEC (Securities and Exchange Commission) filings that use either the IFRS or US GAAP taxonomies. Here are some of the key highlights of the ruleset.

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  • 28 Jun 2018
  • Karthik Sathuragiri
  • General

The evolving landscape of Pillar 3

Pillar 3 is part of a framework designed by the Basel Committee on Banking Supervision (BCBS) for capital measurement and capital standards. Specifically, Pillar 3 focuses on the public disclosure requirements that banks and insurance companies must follow. These disclosures range from information related to the risks these entities face to what their risk management policies are, as well as information related to regulatory capital and remuneration policies.

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  • 28 Jun 2018
  • Swappna D
  • MiFID

MiFID II: Five months on

It’s been over five months since the Markets in Financial Instruments Directive II (MiFID II) came into effect. As such, many have begun to wonder what impact the directive has had, on both investment firms and financial markets, and whether its effect on European financial markets has been as significant as previously thought.

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