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Brief
On 20/01/2025, the Financial Supervisory Service (FSS) issued an update regarding FSS has prepared a guide to enhance the quality of XBRL data used by domestic and foreign investors for financial analysis. The guide aims to help companies create accurate XBRL financial data and improve their internal XBRL annotation management capabilities. The guide is composed of five chapters, providing detailed information on XBRL introduction, DART taxonomy, financial statement body writing principles, financial statement footnote writing guidelines, and best practices for XBRL annotation writing.
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