Latest Posts

Enhancing Comparability with Anchoring

January 25, 2024

This is a post by XBRL International’s Entity Specific Disclosure Task Force (ESDTF). Taxonomy authors expend considerable effort identifying common practice reporting (CPR) elements for inclusion in taxonomies such as the IFRS and US GAAP taxonomies. Filers frequently meet reporting requirements that are not explicitly defined in the accounting standards by creating extension elements. This […]

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How well do AI models like GPT-4 understand XBRL Data?

January 18, 2024

A couple of weeks ago, in the XBRL International newsletter, we commented unfavourably on the use of PDF versions of SEC filings as inputs to Large Language Models (LLMs). We are much more interested in how these tools can be leveraged to examine structured data, such as the Inline XBRL formatted structured filings provided to […]

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Calculations 1.1: getting rid of the noise

January 11, 2024

XBRL Calculations can play an important role in ensuring the quality and accuracy of a financial report, and can flag up errors in both the XBRL tagging and the underlying numbers.  Unfortunately, until now, calculation validation reports have been hampered by false positives — validation messages that don’t reflect real issues in the report. The […]

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