Creating an Inline XBRL Report? Explainer Guide Available

Posted on October 4, 2019 by admin

Inline XBRL (iXBRL) enables a single document to provide both a preparer-driven human-readable presentation of a business report and structured, machine-readable XBRL data. The data format requirements for human-readability and automated machine consumption vary in some cases. For example, a preparer might present a date as ’30th September 2019″ whereas XBRL requires dates to be in the standard ISO format of 2019-09-30.

The Implementation Guidance Task Force (IGTF), working under XBRL International’s Best Practice Board, has created a guide explaining how iXBRL tagging features address the challenge of transforming the human-readable view format into the format required for XBRL. The guide provides examples from financial statement disclosures to demonstrate specific iXBRL features along with technical tagging details.

This is a useful resource for anyone involved with iXBRL report creation – which will soon include all public companies across Europe with the impending introduction of the European Single Electronic Format (ESEF), which requires annual financial reports to be submitted as iXBRL documents.

Please send your feedback and comments on this draft guidance to the task force.

Access the guide here.

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