Refreshed guidance from our Best Practices Board
The XBRL International Best Practices Board (BPB) has reviewed its published guidance and updated several documents to reflect the latest specifications and best practices.
The refreshed set includes guidance on iXBRL tagging features, how to specify mandatory facts for an XBRL report, and how to prepare and publish filing rules, with the latter accompanied by two handy checklists covering XBRL report filing rules and taxonomy extension filing rules. Worth a fresh look for regulators, implementers, and taxonomy designers.
Explore the full guidance library here.
