Financial Reporting Instance Standard oor Sweeds

Financial Reporting Instance Standard

A standard that places additional constraints on instance documents that are used for financial reporting. All instance documents that are valid under FRIS are valid XBRL documents. However, not all XBRL documents are valid under FRIS.

Vertalings in die woordeboek Engels - Sweeds

Financial Reporting Instance Standard

A standard that places additional constraints on instance documents that are used for financial reporting. All instance documents that are valid under FRIS are valid XBRL documents. However, not all XBRL documents are valid under FRIS.

voorbeelde

[15] The International Financial Reporting Standards developed by the International Accounting Standards Board, for instance, are integrated into the EU legal framework.
[15] T.ex. standarden International Financial Reporting Standards som tagits fram av International Accounting Standards Board och ingår i EU:s regelverk.

The reform envisages, for instance, the creation of financial incentives for whistleblowers to report to the SEC violations of securities laws, the strengthening of the SEC’s authority to pursue actions for aiding and abetting any person who violated the federal securities laws, and a lower standard of proof on this.
De föreslagna reformerna, exempelvis att införa finansiella incitament för s. k. visselpipor (”whistleblowers”) att rapportera brott mot värdepapperslagstiftningen till tillsynsorganet Securities and Exchange Commission (”SEC”), att stärka SEC:s befogenheter att vidta rättsliga åtgärder mot dem som kan ha hjälpt en person som bryter mot den federala värdepapperslagstiftningen eller ha medverkat till dennes brott, samt att införa ett lägre beviskrav för denna handling.