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OIMSpecXBRLxBRL-CSVxBRL-JSONXII News

2021 saw new specifications launched: lift-off for xBRL-JSON and xBRL-CSV

By Editor on December 17, 2021

This year we celebrated new ways to use the XBRL standard, with xBRL-JSON and xBRL-CSV reaching final recommendation status in October as part of our new suite of specifications. xBRL-CSV is ideally suited for collecting huge quantities of granular data, making it an exciting tool for today’s regulators, while xBRL-JSON is designed to simplify analysis and make XBRL data easy to use.

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EFRAGESGISSBStandardsSustainability

ESG reporting has joined the mainstream as standards setting begins

By Editor on December 17, 2021

2021 has in many ways been the “year of ESG” – of environmental, social and governance issues – and has seen several crucially important developments, particularly in terms of sustainability reporting standards and requirements.

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ESAPESEFEuropeImplementationInline XBRL

ESEF implementation begins in Europe, and ESAP promises easy data access

By Editor on December 17, 2021

2021 has seen the initial implementation of the Inline XBRL-based European Single Electronic Format (ESEF) for financial reporting across Europe. This shared, machine-readable format aims to make European data consistent and comparable and offers potentially important insights.

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Inline XBRLReportingSECUSXBRL

Inline XBRL as the new normal

By Editor on December 17, 2021

It is rapidly becoming clear that Inline XBRL is now the new normal for corporate reporting. The European Single Electronic Format (ESEF), discussed elsewhere in this newsletter, might be this year’s biggest attention-grabber but it is by no means the only game in town.

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FERCgrantsMunicipalUSXBRL US

New ways of using XBRL explored in the US

By Editor on December 17, 2021

One of the most interesting developments of recent years for reporting nerds has been the adoption of XBRL by the US Federal Energy Regulatory Commission (FERC) for disclosures by energy utilities. In Q3 it completed its transition to XBRL, activating its new Forms portal and ceasing to accept submissions in the legacy Visual FoxPro system.

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ItalyRussiaUSXBRL ItalyXBRL RussiaXBRL US

Innovation and collaboration in jurisdictions across the world

By Editor on December 17, 2021

Our jurisdictions around the world continue to break new ground in a range of activities, including XBRL research, experimentation and implementation. We would like to highlight just three here – but we would also love to hear your news from wherever you are in the world!

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CertificationSoftwareSpecXBRLXII News

Ongoing improvements to the XBRL standard

By Editor on December 17, 2021

In addition to the new xBRL-CSV and xBRL-JSON specifications discussed above, this year has seen a number of ongoing and incremental improvements to the XBRL standard. Various new and updated draft specifications are available for experimentation, review and comment.

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EIOPAESMAISSBSECstewardshipTaxonomyXBRL

News from this week

By Editor on December 17, 2021

It might be December but there is still plenty happening! Read on for more on the new ISSB Chair, ESMA taxonomy, new SEC rules and digital strategy at EIOPA.

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DigitisationHong KongInline XBRLTaxXBRL

Hong Kong prepares for digital tax reporting using Inline XBRL

By Editor on December 10, 2021

The Hong Kong Inland Revenue Department (IRD) looks set to launch Inline XBRL-based digital tax reporting for business within the next 18 months. An new consultation paper sets out progress so far and proposals for moving forward.

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CalculationsInline XBRLSpecXBRLXII News

New draft calculations specification available for review

By Editor on December 10, 2021

The XBRL Standards Board has approved the publication of an initial Public Working Draft of the Calculations 1.1 specification and an accompanying requirements document.

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