Netherlands offers a model for ESEF audit
How can we facilitate effective and efficient assurance of European Single Electronic Format (ESEF) filings, and make it possible for auditors to do their jobs without needing to understand the technical aspects of Inline XBRL?
Calculation inconsistencies and package errors: More common ESEF pitfalls
We bring you two new posts on ‘ESEF Errors and Common Pitfalls’ this week, from XBRL International’s Guidance Manager Revathy Ramanan.
More on ESEF errors: inconsistent duplicates
Tagging the same fact reported multiple times in different sections of an XBRL report leads to duplicate facts, which can be useful – but what if the values don’t match? Revathy Ramanan tackles the issue of inconsistent duplicates and what to do about them in the second post in her series on common errors and pitfalls in […]
XBRL International launches filings.xbrl.org for ESEF filings
What does an ESEF report look like, and how can you browse and compare them? What are the advantages of using Inline XBRL? What are the common errors to avoid?
No time to waste! EFRAG gets go-ahead to get ahead on sustainability standards
The European Commission has written to the European Financial Reporting Advisory Group (EFRAG) inviting it to start work on drafting sustainability reporting standards, in parallel with the development of the proposed Corporate Sustainability Reporting Directive (CSRD).
