The UK is set to close a major digital gap in financial reporting. From 1 April 2027, all private and public company accounts must be filed via commercial software, under new measures introduced by the Economic Crime and Corporate Transparency Act.
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?