New technologies such as machine learning and generative AI are creating exciting new opportunities for understanding business performance. In particular, they can crack open relatively intractable data that is difficult to analyse conventionally, making it easier to access new insights without deep technical knowledge. In my last blog post I began to explore how GPT-4 […]
A couple of weeks ago, in the XBRL International newsletter, we commented unfavourably on the use of PDF versions of SEC filings as inputs to Large Language Models (LLMs). We are much more interested in how these tools can be leveraged to examine structured data, such as the Inline XBRL formatted structured filings provided to […]
XBRL Calculations can play an important role in ensuring the quality and accuracy of a financial report, and can flag up errors in both the XBRL tagging and the underlying numbers. Unfortunately, until now, calculation validation reports have been hampered by false positives — validation messages that don’t reflect real issues in the report. The […]
Last week’s news story about FFIEC data got a lot of attention. That data – and an almost unlimited amount more, is also available to you! In this blog, our Guidance Manager, Revathy Ramanan, gives you some insights. A wealth of public data is available in machine-readable XBRL format. Just a few examples include EU […]
The European Securities and Markets Authority (ESMA) has recently published an updated version of the ESEF Reporting Manual. The next reporting cycle will see a significant expansion of the European Single Electronic Format (ESEF) tagging requirements, with preparers now required to tag the notes that accompany their financial statement. The updates to the reporting manual […]
This is part of a short series on initial insights from our analysis of digital KAMs data being collected in Japan for the first time. For the first post and introduction, start here. In the earlier posts in this series, we used specific digitally tagged segments of Key Audit Matters (KAMs) — called “Critical Audit […]
This is part of a short series on initial insights from our analysis of digital KAMs data being collected in Japan for the first time. For the first post and introduction, start here. In the earlier posts in this series, we looked at how digital tagging of Key Audit Matters (KAMs) using XBRL is helpful […]
This is part of a short series on initial insights from our analysis of digital KAMs data, being collected in Japan for the first time. For the first post and introduction, start here. In the first post in this series, we began our analysis of XBRL data on Key Audit Matters (KAMs) from Japanese public […]
This is part of a short series on initial insights from our analysis of digital KAMs data being collected in Japan for the first time. Watch this space for further posts. The Key Audit Matters (KAMs) section of an audit report highlights the most significant issues found, in the auditor’s judgement. KAMs are intended to […]
This is part of a series on common errors and pitfalls in ESEF filings, observed in our analysis of hundreds of reports collected in our repository, at filings.xbrl.org. For the series introduction, start here. Inline XBRL embeds XBRL tags into an HTML document, resulting in a single document that enables filers to provide computer-readable data whilst retaining significant control […]
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XBRL International is a global not for profit operating in the public interest. Our purpose is to improve the accountability and transparency of business performance globally, by providing the open data exchange standard for business reporting.
