New note outlines use of HTML in XBRL reports
The European Single Electronic Format (ESEF) project, which requires EU listed companies to publish annual reports in Inline XBRL, has seen highly designed, “glossy” reports being prepared in the structured data format for the first time.
Inline XBRL uses HTML for its presentation layer, and the XBRL International Specification Working Group has just published a new Working Group Note that discusses a number of issues related to the use of HTML in Inline XBRL reports.
The topics covered include hints that can be included to improve the user experience when using Inline XBRL Viewer software, guidance on the selection of HTML tags, and issues related to the tagging of text block tags.
The document is primarily targeted at software developers, but may also provide useful background information to technical users involved the preparation of Inline XBRL reports.
The new WGN is available on our specification site.