In view of the introduction of UK own rules as regards the electronic publication and disclosure of financial reports of public issuers in an XHTML format with XBRL taggings (please see EventID 19235 in this context for more information), the Financial Conduct Authority (FCA) has published a first version of its DTR 4 Annex 1 Rule pertaining to specified disclosures. This rule specifically outlines the information (table 2) that must be marked up in the annual financial reports of issuers, if such information is included in the statements, and the corresponding data type for each information.
Other Features
accounting
companies
digitisation
disclosure
IFRS
issuer
regulatory
reporting
securities
shareholders
standard
transparency
Date Published: 2023-07-28
Date Taking Effect: 2023-07-28
Regulatory Framework: FCA Handbook
Regulatory Type: regulation
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