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Understanding Boolean and Enumeration Tags in Digital Reporting

By Editor on September 27, 2024

This guest post is written by Catalina Ibáñez Gutiérrez and Carina Tepper from Lucanet Amana. Both are members of our Taxonomy Design Working Group. Introduction: The IFRS Foundation recently released its updated IFRS Accounting Taxonomy 2024 and the new IFRS Sustainability Disclosure Taxonomy. In early 2023, EFRAG published the first Draft ESRS Set 1 XBRL […]

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Unlocking the Potential of ESG Disclosures in India: A Must-Read Analysis

By Editor on February 22, 2024

In an era in which sustainability is not just a choice but a necessity, understanding the Environmental, Social and Governance (ESG) landscape is crucial for stakeholders throughout the business data ecosystem. Our latest white paper, ‘Unearthing Insights from India’s ESG Disclosures,’ dives deep into digital Business Responsibility and Sustainability Reporting (BRSR) data for the financial […]

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Better Numbers: An Update on DPM 2.0

By Editor on February 15, 2024

The data collection systems and processes at the European Banking Authority (EBA) and European Insurance and Occupational Pensions Authority (EIOPA) are currently undergoing a major overhaul to enhance their efficiency and effectiveness. In this interview, XBRL International discusses the Data Point Model Refit and related developments directly with the EBA. Read on for vital updates, […]

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Introducing Digital Signatures in XBRL

By Editor on February 14, 2024

Digital business reports created in XBRL undergo careful preparation, involving a number of skilled individuals, specialised systems, and robust controls to ensure accuracy. As these reports can directly impact an organisation’s value and reputation, preparers, auditors, regulators, and end users must have assurance that the reports remain unaltered and reliable. Bridging this need for trust […]

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Enhancing Comparability with Anchoring

By Editor on 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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Digital Sustainability Disclosures

By Editor on December 1, 2022

For the last year we’ve been working with the main sustainability standards setters in an intensive dialogue on sustainability disclosures using XBRL — in particular Inline XBRL. In working through different aspects of the technical needs surrounding these disclosures we’ve developed sample disclosures, sample taxonomies and sample analytics. Key aspects of this work are now […]

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Standardisation or innovation – can’t we have both?

By Editor on November 1, 2022

This is a guest opinion piece from Björn Fastabend. Björn is head of the XBRL collection and processing unit at BaFin, Germany’s Federal Financial Supervisory Authority, where he supervises all related activities and propagates international relations and initiatives. He also brings us his wealth of experience in implementing digital reporting as Chair of XBRL International’s […]

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X or x? A note on terminology

By Editor on July 21, 2022

Should the ‘X’ in ‘XBRL’ be capitalised? How do different terms relate to different specifications and formats? And what do we mean by xBRL-XML? These are questions we are sometimes asked, so we thought it was time for a quick clarification. For more on essential XBRL-related terms, the XBRL Glossary is also an indispensable resource. […]

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xBRL-CSV and Granular Data: the AnaCredit example, a Proof of Concept from XBRL Europe

By Editor on September 22, 2021

This is a guest post by Vincent Le Moal-Joubel, data scientist and XBRL expert at the Banque de France, based on his presentation at the 28th XBRL Europe Digital Week event on Bank & Insurance reporting, on 23 June 2021. He offers an important proof of concept on the use of xBRL-CSV for European reporting. […]

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LAST CALL: Standards for New XBRL Formats Set to Go Final

By Editor on August 6, 2021

XBRL International, the standards setter for digital business reporting, expects to promote new xBRL-CSV and xBRL-JSON formats to Recommended status within 90 days. As part of a long-term strategic effort to modernise and simplify important aspects of digital reporting, the XBRL Standards Board this week voted to publish updated report format specifications at the Proposed […]

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Latest Posts

Understanding Boolean and Enumeration Tags in Digital Reporting

Unlocking the Potential of ESG Disclosures in India: A Must-Read Analysis

Better Numbers: An Update on DPM 2.0

Introducing Digital Signatures in XBRL

Enhancing Comparability with Anchoring

Digital Sustainability Disclosures

Standardisation or innovation – can’t we have both?

X or x? A note on terminology

xBRL-CSV and Granular Data: the AnaCredit example, a Proof of Concept from XBRL Europe

LAST CALL: Standards for New XBRL Formats Set to Go Final

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