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Form 4 is a United States SEC filing that relates to insider trading.Every director, officer and owner of more than 10 percent of a class of a particular company's equity securities registered under Section 12 of the Securities Exchange Act of 1934 must file with the United States Securities and Exchange Commission a statement of ownership regarding such security.
XBRL (eXtensible Business Reporting Language) is a freely available global framework for exchanging business information. XBRL allows the expression of semantics commonly required in business reporting. The standard was originally based on XML, but now additionally supports reports in JSON and CSV formats, as well as the original XML-based syntax.
The XBRL Global Ledger Taxonomy Framework (XBRL GL) is a holistic and generic XML and XBRL-based representation of the detailed data that can be found in accounting and operational systems, and is meant to be the bridge from transactional standards to reporting standards, integrating the Business Reporting Supply Chain.
XBRL was originally the work of the AICPA, created as a way to advance financial reporting and facilitate the global exchange of financial data.XBRL International was created to ensure compatibility and agreement among industry members and to promote adoption of the standard around the world.
XBRL assurance covers different audit reports depending on the primary and secondary audit objects. To let the auditor to give an opinion on fair view is not obvious. An XBRL report (instance) contains little presentation metadata. More presentation metadata is needed to present the XBRL report in a human readable manner.
XBRLS is designed to be 100% XBRL compliant. The stated goals of XBRLS are "to maximize XBRL's benefits, reduce costs of implementation, and maximize the functionality and effectiveness of XBRL". [1] XBRL is a general purpose specification, based on the idea that no one is likely to use 100% of the components of XBRL in building any one solution.
An air operator's certificate (AOC) is the approval granted by a civil aviation authority (CAA) to an aircraft operator to allow it to use aircraft for commercial air transport purposes. This requires the operator to have personnel, assets and systems in place to ensure the safety of its employees and of the flying public.
A CAMO must also provide record keeping of maintenance performed. In other words, a CAMO is responsible to the Air Operator Certificate (AOC) holder. EASA has the power to give CAMO second privileges also but not in all cases. These second privileges allow the CAMO to conduct airworthiness review on aircraft, issue (or recommend for issue ...