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Standardisation or innovation – can’t we have both?

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

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

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

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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Taxonomy building blocks

August 4, 2021

This post is by Erwin Kaats, XBRL expert at Logius, on behalf of the Taxonomy Architecture Guidance Task Force (TAGTF). This group is made up of taxonomy experts who work to define best practice and produce reliable and high-quality XBRL International guidance to improve the comparability of data by increasing the consistency of taxonomies around […]

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Building an XBRL Taxonomy: Widespread Errors and How to Avoid Them

July 22, 2021

This is a guest post by Katherine Haigh, Quality Assurance Manager at CoreFiling and member of the XBRL International Best Practices Board. In this age of digital reporting, hundreds of XBRL taxonomies are published every year. Our analysis at CoreFiling shows that there are a few common mistakes that repeatedly crop up in such taxonomies. […]

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The Dutch Model: A Method for the Audit of ESEF Filings

June 10, 2021

This is a guest post by Jacques Urlus, policy advisor IT & Audit at the Royal Netherlands Institute of Chartered Accountants (NBA) and Vice Chair of our Dutch jurisdiction, XBRL NL. Based on his presentation at Data Amplified Virtual on 16 April 2021, he discusses his unique and groundbreaking work with the NBA on audit of […]

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Success stories from XBRL Russia: Supporting and Developing XBRL Implementation

May 20, 2021

This is a guest post by Stanislav Korop, Deputy Director Data Governance Department, Bank of Russia. Since 2018, the Russian jurisdiction of XBRL International has been working to support and develop the use of XBRL in the Russian Federation. Over three years of activity, the Russian jurisdiction has become a key independent discussion platform for […]

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Leveraging Inline XBRL for Insurance Pillar III Disclosures: a Proof of Concept

May 5, 2021

This is a guest post by Antoine Bourdais and Clément Duhamel of Invoke. It is based on their fantastic live demonstration at Data Amplified Virtual on 16 April 2021, showing how we can use current technology, facilitated by recent regulatory advances, to collect and analyse public Pillar III information disclosed by the European financial industry, […]

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Crushing It: Central Bank of the Russian Federation Embraces Granular Data

April 29, 2021

This is a guest post by Stanislav Korop, Deputy Director Data Governance Department, Bank of Russia. It is based on his 15 April 2021 session at Data Amplified Virtual, catching us up on the Bank’s new xBRL-CSV framework, which has just been launched for Russian filers. Like many regulators we find ourselves wanting to collect […]

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