The XBRL Standards Board has promoted the Assertion Severity 1.0 specification to Candidate Recommendation status. What does that mean? As the name suggests this modular addition to the XBRL Formula Specifications very simply provides a way to attach different levels of severity to errors encountered when processing business rules. Now in addition to simple Pass and […]
(ESMA) is seeking public comment on aspects of the European Single Electronic Format (ESEF), which will be required for the preparation of annual reports for all issuers in regulated markets as of 1 January 2020.