The Entity Specific Disclosures Task Force has begun its work,led by -chairs Louis Matherne (FASB)and Andromeda Wood (IASB).Over 20participants joined the most recent call,kicking off the disvery phase of the project,where the task force is hearing about updates from various implementations around the world on the different ways they have tackled these types of disclosures.The task force will hear about experiences in the US,the UK and Denmark to start,with a number of other untries,including Japan and Chile to follow.

If you have not seen some of our earlier updates on this effort,an Entity Specific Disclosure,in the ntext of XBRL,is one made by an anisation in the urse of their reporting to markets,regulators or stakeholders that nveys information that is not vered in the relevant public taxonomy.Such disclosures can be addressed using extension taxonomies,although other mechanism are also possible.The use of extensions allows filers to aurately represent their disclosure in XBRL,but can also make it harder to perform analysis and mparison on the resulting data.

The goal of the task force is to improve the handling of entity specific disclosures,including defining when best to use extensions and to improve the mparability of extensions and the filings that use them.Following the disvery phase the ESDTF will define requirements for technical mechanisms for improving mparability and develop suggestions for best practices and potentially new specification modules to nstrain the way that ESDs are made.

 中文新闻：实体特定信息披露工作顺利推进