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Introducing Report and Taxonomy Package Certification

September 16, 2021

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 […]

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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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99 Days That Will Change Reporting

July 21, 2021

A post by John Turner, CEO of XBRL International. While preparing a presentation that I gave this week to the Taiwan Stock Exchange it occurred to me that the next 99 days (well — it was 101 when I gave the talk) should see a significant degree of certainty arrive in the environmental, social, and […]

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ESEF Errors and Common Pitfalls: 7 – HTML formatting

June 23, 2021

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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ESEF Errors and Common Pitfalls: 6 – Redundant Labels

June 22, 2021

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. ESMA’s ESEF taxonomy contains taxonomy element labels in all official EU languages. ESEF reports are expected to use these ESMA taxonomy labels for base taxonomy […]

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ESEF Errors and Common Pitfalls: 5 – Incorrect Dates

June 16, 2021

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. A common error in XBRL reports is tagging facts with the wrong date. This arises because of the different conventions that are typically used to […]

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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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A method for the Audit of ESEF Filings – Data Amplified Virtual

June 8, 2021

At Data Amplified Virtual, in April, we had the distinct pleasure of hearing from Jacques Urlus – policy advisor IT & Audit at the Royal Netherlands Institute of Chartered Accountants (NBA) – on the Netherlands’ experience of developing an audit approach for ESEF filings. As the ESEF mandate comes into effect in countries throughout Europe, […]

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