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.
The Companies House and HMRC XBRL programmes are extremely successful, having been done in a way that is both very cost effective for filers and beneficial to those interested in utilising structured corporate data for analysis. Read two white papers by XBRL UK examining this success.