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ESEFESMAFiling rulesGuidanceInline XBRLiXBRL

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

By Revathy Ramanan on 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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SpecificationXBRLxBRL-CSVxBRL-JSONxBRL-XML

X or x? A note on terminology

By Editor on 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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AuditJapanKAMsKAMs JapanXBRL

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

By Revathy Ramanan on 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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AuditJapanKAMsKAMs JapanXBRL

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

By Revathy Ramanan on 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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AuditJapanKAMsKAMs JapanXBRL

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

By Revathy Ramanan on 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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AuditJapanKAMsKAMs JapanXBRL

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

By Revathy Ramanan on 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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ESEFInline XBRLiXBRLperformanceXBRL

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

By Paul Warren on 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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SoftwareXBRL

The Future of Arelle

By John Turner on 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 […]

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ESEFInline XBRLiXBRLperformanceXBRL

Improving iXBRL performance

By Paul Warren on October 27, 2021

The European Single Electronic Format (ESEF) initiative has shown that Inline XBRL (or iXBRL) can very successfully replicate the high level of design that is typical of public company financial reports, including graphics, custom fonts and precise control of page layout. Unfortunately, many such early filings exhibit poor performance in the form of slow opening […]

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ESEFESEF errorsInline XBRLReportingValidationXBRL

ESEF Errors and Common Pitfalls: 8 – Rounding and Calculations

By Paul Warren on October 6, 2021

This is an addition to our series on common errors and pitfalls in ESEF filings, observed through analysis of hundreds of reports collected in our repository, at filings.xbrl.org. For the series introduction, start here. Calculation inconsistencies are common occurrences noted in our ‘ESEF Errors and Common Pitfalls’ blog series. They occur when facts in a report […]

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Latest Posts

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

X or x? A note on terminology

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

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

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

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

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

The Future of Arelle

Improving iXBRL performance

ESEF Errors and Common Pitfalls: 8 – Rounding and Calculations

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