Take a deep dive into XBRL reporting templates
The XBRL International Best Practices Board (BPB) has recently released a new tutorial providing an in-depth look at XBRL reporting templates, as defined by the Table Linkbase specification. The guidance is aimed at taxonomy authors and architects who need to design clear, business-friendly reporting templates while maintaining a robust and consistent XBRL data model.
The tutorial walks readers through everything from creating simple fixed layouts to sophisticated designs involving open rows and columns, repeating tables on the z-axis, multi-period and multi-currency reporting, dynamic parameters, table filters and reuse of taxonomy relationships. Each scenario is illustrated with worked examples that show how real-world supervisory and regulatory templates can be recreated faithfully in XBRL.
This example-driven guidance builds on years of practical experience with Table Linkbase in closed reporting environments such as prudential, risk and supervisory reporting.
Clear, well-designed reporting templates are an important component of the XBRL standard. They help preparers report accurately, enable regulators to collect cleaner structured data, and ultimately support better analytics, automation and even AI-driven insight.
Readers are encouraged to explore the draft and submit comments to help shape the final guidance.
