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Setting the direction for the future of XBRL taxonomies. 

Setting the direction for the future of XBRL taxonomies

December 24, 2025

This week, XBRL International moved the Open Information Model (OIM) from concept towards implementation with the publication of XBRL Taxonomy Model Requirements 1.0, a first, structured statement of what an OIM-based taxonomy model must deliver. Edited by Technical Director Paul Warren and shaped by contributors from across the XBRL community (special shout out to Campbell […]

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Test environments for XBRL reporting success. 

Test environments for XBRL reporting success

December 24, 2025

Tom Wacha, Director of XBRL Product Management at Workiva and a member of XBRL International’s Best Practices Board, has contributed a guest blog emphasising the importance of secure and robust test environments in XBRL reporting. His piece offers practical guidance as part of XBRL International’s wider recommendations for designing effective XBRL data collection and processing […]

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Same data, same language: why climate reporting needs XBRL

Same data, same language: why climate reporting needs XBRL

December 24, 2025

This week XBRL US published a compelling white paper that makes a strong case for digitising climate-related data using a common semantic data model. Despite the sheer volume of climate data already collected by the U.S. Environmental Protection Agency (EPA) and state environmental regulators, accessibility and usability remain hindered by disjointed systems, inconsistent file formats, […]

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Implementations gathered pace across 2025 

Implementations gathered pace across 2025 

December 24, 2025

Across 2025, a steady stream of implementation stories showed XBRL gaining ground as regulators and governments push for more reliable, machine-readable reporting. From Europe to South Asia, the year’s updates point to a clear direction of travel: digital-by-default filing, stronger validation, and wider coverage across sectors. In Europe, several jurisdictions moved decisively. The UK confirmed its commitment […]

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Fast, scalable validation with xBRL-CSV table constraints

Fast, scalable validation with xBRL-CSV table constraints

December 24, 2025

XBRL International’s Best Practices Board has published new draft guidance on using xBRL-CSV Table Constraints to improve validation efficiency for large, granular datasets. This approach embeds simple validation rules directly into the xBRL-CSV metadata, enabling early error detection as data is initially processed. Table Constraints offer a practical way to address performance limitations when dealing with […]

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AI and digital reporting in 2025: structure is the real superpower. 

AI and digital reporting in 2025: structure is the real superpower

December 24, 2025

In 2025, artificial intelligence became a key topic in financial reporting – but if we want trustworthy results, we need trustworthy inputs. A run of commentary and explainers made the case that structured digital reporting is not an “extra” for AI; it’s the enabling infrastructure. A key thread throughout the year was practicality. Pieces on […]

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Bold agenda for audit oversight and standard setting at the SEC

Bold agenda for audit oversight and standard setting at the SEC

December 24, 2025

At the AICPA’s annual conference in Washington on 8 December, Kurt Hohl, the US Securities and Exchange Commission’s (SEC) Chief Accountant, laid out an ambitious vision for the future of audit oversight and standard setting. From reshaping the PCAOB’s inspection regime to enhancing alignment with international standards, Hohl’s remarks point to a modernised regulatory agenda […]

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Missed Data Amplified Virtual? 

Missed Data Amplified Virtual? 

December 24, 2025

Catch up online. If you couldn’t join us live for Data Amplified Virtual, you can still catch the full replay online until 31 January 2026. This year’s event explored the intersection of structured data and AI, from agentic systems to streamlined taxonomies. Highlights included insights on the Netherlands’ expanded digital reporting mandate and an in-depth […]

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FASB releases 2026 taxonomies for digital reporting

FASB releases 2026 taxonomies for digital reporting

December 24, 2025

The Financial Accounting Standards Board (FASB) has announced the release of the 2026 GAAP Financial Reporting Taxonomy (GRT), the SEC Reporting Taxonomy (SRT), the GAAP Employee Benefit Plan Taxonomy (EBPT), the DQC Rules Taxonomy (DQCRT), and the GAAP Meta Model Relationships Taxonomy (MMT). These taxonomies are now available on the FASB Taxonomies page and are […]

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What makes a great XBRL collection platform?

What makes a great XBRL collection platform?

December 24, 2025

What does a modern, robust, and efficient XBRL data collection platform look like? The Best Practices Board at XBRL International has just released new draft guidance that answers exactly that. From first submission to final analysis, it lays out the essential features, workflows and design considerations needed to build secure, scalable and high-quality reporting systems. […]

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