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Keywords: SEC
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Journal Articles
Issues in Accounting Education (2022)
Published: 15 August 2022
...Mark Holtzblatt; Dr. Kristine Brands This case enables students to investigate recent financial reporting mandates requiring EU and SEC IFRS filers to digitize financial reports using IFRS-based taxonomies and iXBRL. EU filers are mandated by ESMA (European Securities and Markets Authority) to file...