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By Deepta

The Valeant saga: A Case for Prevention over Cure?

Valeant, the Canada-based multinational specialty drugs company is in the news since a short-sell report alleged that it is another Enron in the making. Could the firm have avoided the negative press if it had proactively disclosed more information than was required by the law?

By Anuradha

SECs Disclosure Effectiveness Initiative: Call for Comments

Under the SEC’s Disclosure Effectiveness Initiative, SEC has requested for comments on Regulation S-X that deals with the registrant’s disclosures related to company business transactions with entities other than itself. What is Regulation S-X and what do you need to do?

By Anurag

Inline XBRL : More to it Than Meets the Eye

To reduce the burden of preparing both XBRL and Edgar documents by companies, the US SEC is considering iXBRL in Business Reporting. Will this be just another regulatory requirement or can iXBRL help streamline the reporting process for enterprises?

By Shilpa

iXBRL: A Major Link in Business Reporting Evolution

iXBRL is simply a computer-processable and viewable document which combines the qualities of XBRL and HTML in a single document which is viewable in a browser. An iXBRL document is a well-formatted HTML file with the XBRL information embedded beneath.