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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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ESEF Errors and Common Pitfalls: 4 – Report Package Errors

June 8, 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. An ESEF report is made up of multiple files which must be submitted in a specially formatted ZIP file, known as […]

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ESEF Errors and Common Pitfalls: 3 – Calculation Inconsistency

June 8, 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. An XBRL taxonomy can define a calculation tree for describing and validating simple totals and subtotals in an XBRL Report. For […]

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ESEF Errors and Common Pitfalls: 2 – Inconsistent Duplicates

June 3, 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. Often the same fact is reported multiple times in different sections of a report. Tagging all the occurrences of a fact […]

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ESEF Errors and Common Pitfalls: 1 – Incorrect Signs

May 27, 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. Tagging values with the wrong sign – negative rather than positive, or vice versa – is a common and potentially serious […]

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ESEF Errors and Common Pitfalls: Series Introduction

May 27, 2021

Issuers across EU-regulated markets and in the UK have filed their first financial statements in European Single Electronic Format (ESEF), which in essence is an Inline XBRL report. We anticipate that ESEF will make European reporting data more consistent, comparable, and ultimately useful. It was encouraging to see many issuers voluntarily submitting ESEF filings in […]

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Success stories from XBRL Russia: Supporting and Developing XBRL Implementation

May 20, 2021

This is a guest post by Stanislav Korop, Deputy Director Data Governance Department, Bank of Russia. Since 2018, the Russian jurisdiction of XBRL International has been working to support and develop the use of XBRL in the Russian Federation. Over three years of activity, the Russian jurisdiction has become a key independent discussion platform for […]

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Leveraging Inline XBRL for Insurance Pillar III Disclosures: a Proof of Concept

May 5, 2021

This is a guest post by Antoine Bourdais and Clément Duhamel of Invoke. It is based on their fantastic live demonstration at Data Amplified Virtual on 16 April 2021, showing how we can use current technology, facilitated by recent regulatory advances, to collect and analyse public Pillar III information disclosed by the European financial industry, […]

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Crushing It: Central Bank of the Russian Federation Embraces Granular Data

April 29, 2021

This is a guest post by Stanislav Korop, Deputy Director Data Governance Department, Bank of Russia. It is based on his 15 April 2021 session at Data Amplified Virtual, catching us up on the Bank’s new xBRL-CSV framework, which has just been launched for Russian filers. Like many regulators we find ourselves wanting to collect […]

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