Norm

CWA 16746-1:2014 en

Improving transparency in financial and business reporting - Standard regulatory roll-out package for better adoption - Part 1: XBRL Supervisory Roll-out Guide

52,00

Over deze norm

Status Definitief
Aantal pagina's 26
Gepubliceerd op 01-04-2014
Taal Engels
This CWA is a general guide to XBRL oriented towards national regulators on how to implement, extend and manage XBRL taxonomies. The guidance and recommendations included in this CWA have been created for regulatory filings in the context of European supervisory reporting. In this document, “regulatory filings” encompasses authoritative financial reporting standards and generally accepted accounting principles/practices (or GAAP), regulatory reports whose subject matter is primarily financial position and performance and related explanatory disclosures, and data sets used in the collection of financial statistics; it excludes transaction- or journal-level reporting, primarily narrative reports (for example, internal controls assessments) and non-financial quantitative reports (for example, air pollution measurements).

Details

ICS-code 35.240.40
35.240.60
Nederlandse titel Improving transparency in financial and business reporting - Standard regulatory roll-out package for better adoption - Part 1: XBRL Supervisory Roll-out Guide
Engelse titel Improving transparency in financial and business reporting - Standard regulatory roll-out package for better adoption - Part 1: XBRL Supervisory Roll-out Guide

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