how markets react to financial statement filings?
Many investors use information provided by data aggregates as a primary data source. Data aggregates adjust the data filed by entities. With the increasing availability of XBRL filings, it is easier to compare reported data with aggregated data.
For more details on IFRS please read the following article-> IFRS Detail
For more details on IFRS ACCA please read the following article-> ACCA IFRS DETAILS
For fee related things pleases read the following article-> IFRS Fees