Table Constraints is an extension to the xBRL-CSV specification that allows a number of basic validation checks to be performed very efficiently, by leveraging the tabular nature of the data.
Artificial intelligence promises to transform how we analyse financial (and other business) data, with major platforms launching ambitious tools to democratise investment insights. But behind the excitement lies a critical question: can AI actually understand what it’s reading?
At yesterday’s XBRL Europe day, part of this week’s Digital Reporting in Europe event, Eduardo-Javier Moral Prieto provided an update on ESMA’s work on the implementation of the next stage of digital reporting in Europe.