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Deeper insights and easier analysis with XBRL data

March 30, 2023

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 […]

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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 […]

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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 […]

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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 […]

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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. […]

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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 […]

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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 […]

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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 […]

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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 […]

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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 […]

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