Creating XBRL reports frequently requires making explicit information that was previously only implicit. Human readers often infer information from context and convention, whereas the goal of XBRL is to create unambiguous, standalone structured data. A good example of this is the handling of dates and time periods. Reports often describe reporting dates and periods in […]
Based on recent experiences surrounding XBRL adoption in China, this case study describes the development and implementation of a Learning Facility in China designed to meet the training needs of Chinese accounting and financial professionals. The Learning Facility is called the “XBRL Experience Centre of XBRL China,” (EC-XBRL- CN). This case study is authored by […]
We now have well over 2,000 filings available at filings.xbrl.org, our index of Inline XBRL (iXBRL) reports made under the European Single Electronic Format (ESEF) programme. The filings.xbrl.org site makes all filings available in an iXBRL viewer, which allows you to use the XBRL tags to navigate the document and even to understand disclosures made […]
The European Single Electronic Format (ESEF) initiative has shown that Inline XBRL (or iXBRL) can very successfully replicate the high level of design that is typical of public company financial reports, including graphics, custom fonts and precise control of page layout. Unfortunately, many such early filings exhibit poor performance in the form of slow opening […]
This is an addition to our series on common errors and pitfalls in ESEF filings, observed through analysis of hundreds of reports collected in our repository, at filings.xbrl.org. For the series introduction, start here. Calculation inconsistencies are common occurrences noted in our ‘ESEF Errors and Common Pitfalls’ blog series. They occur when facts in a report […]
The XBRL Software Certification programme has gained a new and valuable feature, with its expansion to provide certification of the Taxonomy Package and Report Package formats. From now on, not only do we confirm that software is able to correctly create and validate XBRL reports themselves according to the appropriate specifications, but also that these […]
One of the most powerful features of XBRL is the ability to embed business validation rules into a taxonomy in the form of XBRL Formula Rules. By embedding validation rules, the taxonomy becomes a single, standardised mechanism for defining an XBRL reporting requirement, complete with translatable labels, datatype definitions, links to authoritative reference materials and […]
This week we published the first public working draft of the XBRL Open Information Model (OIM). The OIM is a syntax-independent model of the content of an XBRL report, designed to make it easy to work with XBRL data in a variety of different formats, as well as providing simplification of some of the more arcane […]
XII is looking to develop additional and somewhat simpler ways using an OIM, or Open Information Model, aimed at providing standardised ways to deal with XBRL using alternative syntax.
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