Login

Latest Posts

Post

Digital Sustainability Disclosures

December 1, 2022

For the last year we’ve been working with the main sustainability standards setters in an intensive dialogue on sustainability disclosures using XBRL — in particular Inline XBRL. In working through different aspects of the technical needs surrounding these disclosures we’ve developed sample disclosures, sample taxonomies and sample analytics. Key aspects of this work are now […]

Read more


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 […]

Read more


Guidance on Block Tagging and Other ESEF Reporting Manual Updates from ESMA

September 8, 2022

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 […]

Read more


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. […]

Read more


Insights from Japan’s Digitally Tagged KAMs: 4 – Granular narrative tags are more useful

June 30, 2022

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 […]

Read more


Insights from Japan’s Digitally Tagged KAMs: 3 – Seeing Similarity in Text Disclosures

June 23, 2022

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 […]

Read more


Insights from Japan’s Digitally Tagged KAMs: 2 – Industry Trends and Interesting Outliers

June 15, 2022

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 […]

Read more


Insights from Japan’s Digitally Tagged KAMs: 1 – The Big Themes

June 9, 2022

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 […]

Read more


Is your iXBRL slow to load? Here’s how to bring it up to speed

April 14, 2022

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 […]

Read more


The Future of Arelle

January 25, 2022

A Personal Note Today the acquisition of Mark V Systems was announced by Workiva. I truly welcome this news and I hope that many of our members and stakeholders will recognise its importance. As many readers will know, Mark V Systems is the company behind Arelle, the open source XBRL processor and validator embedded in […]

Read more



Newsletter
Newsletter

Would you like
to learn more?

Join our Newsletter mailing list to
stay plugged in to the latest
information about XBRL around the world.

By clicking submit you agree to the XBRL International privacy policy which can be found at xbrl.org/privacy