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IFRS 18 and XBRL

July 16, 2026

This guest blog is by Shraddha Bagul, Lead Consultant at IRIS Business Services. She is co-chair of XBRL International’s Best Practices Board. IFRS 18 Presentation and Disclosure in Financial Statements is a major change to financial reporting. Issued by the IASB in April 2024, it replaces IAS 1 and is effective for annual periods beginning […]

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Exploring the Playbook 2: How do I set up the right technical infrastructure for digital reporting?

July 14, 2026

XBRL International’s Regulatory Playbook is now available. It offers regulators an essential guide to planning and implementing an XBRL-based digital reporting framework, including key considerations and best practices drawn from international experience. To celebrate the launch, this series will dive into a few of the questions that regulators often ask themselves, and that the playbook […]

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Exploring the Playbook 1: How do I ensure my organisation is ready to implement digital reporting?

July 2, 2026

XBRL International’s Regulatory Playbook is now available. It offers regulators an essential guide to planning and implementing an XBRL-based digital reporting framework, including key considerations and best practices drawn from international experience. To celebrate the launch, this series will dive into a few of the questions that regulators often ask themselves, and that the playbook […]

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Introducing the Regulatory Playbook: Your Guide to Going Digital

June 24, 2026

XBRL International’s new Regulatory Playbook is now available with your essential guide to planning and implementing XBRL-based digital reporting. Have you ever found yourself asking, “Where do I start?” when it comes to digital reporting? XBRL offers more efficient data collection, more powerful analytics and new value from business data. Especially in an AI age. […]

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Can ESG Data Improve Investment and Lending Decisions? Digital Disclosures as a Vehicle for Insight

June 16, 2026

After a fantastic presentation at XBRL Europe’s Digital Reporting in Europe event, we were lucky enough to catch up with Dr Jane Thostrup Jagd, Director of Net Zero Finance, We Mean Business Coalition, for this interview. What does the future look like for how we use ESG data, and how does that differ from today? […]

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Driving to the Moon in an EV. Please don't do that!

Don’t Drive to the Moon

April 23, 2026

Take a Volkswagen ID.4. Lovely car. Very sustainable. Now drive it to the moon and back. Nineteen times. You will need snacks. And… oxygen. You’ll also need roughly 2.7 million kWh of electricity, which, by a coincidence that borders on the poetic, is about how much AI energy just two jurisdictions will waste every reporting […]

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When AI Doesn’t Know What It Doesn’t Know: A Lesson in Financial Domain Knowledge

April 23, 2026

This guest opinion piece is the fourth in a series from Björn Fastabend, bringing us a regulator’s perspective alongside a wealth of experience in digital reporting. 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 leads the implementation of strategic […]

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Comparison Across Years | Using LLMs to Analyse Narrative Disclosures

March 5, 2026

This is the fourth entry in the blog series “Using LLMs to Analyse Narrative Disclosures.” So far, we’ve seen how structured XBRL tagged data combined with LLMs enables quick and meaningful analysis — from identifying disclosure patterns and anomalies to exploring sentiment and tone in management narratives. In this part, we’ll take the analysis a […]

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OIM Taxonomy in Practice: Exploring the Emerging Possibilities

March 3, 2026

XBRL International is working a strategic modernisation of the XBRL standard, and that’s what OIM Taxonomy is all about. In this two-parter, we set out where we are, what we’re aiming for, and where – with your help – we’re going next. Both posts are based on internal presentations by Paul Warren, XBRL International’s Technical […]

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Introducing OIM Taxonomy: An Easier, Faster, More Powerful XBRL Experience

March 3, 2026

XBRL International is working a strategic modernisation of the XBRL standard, and that’s what OIM Taxonomy is all about. In this two-parter, we set out where we are, what we’re aiming for, and where – with your help – we’re going next. This post focuses on high-level goals, and the next will dive into new […]

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