In the wake of the recent approval of the new, final XBRL Report Packages Specification, draft guidance on report packages has been approved by XBRL International’s Best Practices Board (BPB).
The Taxonomy Design Working Group, part of XBRL International’s Best Practices Board, recently published new guidance designed to help taxonomy authors and architects.
XBRL International is seeking candidates for both the Nominations Committee and the Best Practices Board (BPB).
“Reusing an existing taxonomy” – does that make you think of software developers simply using preexisting functions from libraries? Think again! In fact, there is much more to it than recycling code.
Taxonomies are at the heart of any XBRL implementation and are used by a wide range of stakeholders such as preparers, software vendors, collectors, and consumers. Taxonomies need to be easily accessible, and XBRL International publishes guidance that provides best practice recommendation recommendations for publishing XBRL taxonomies.
This week we are delighted to welcome three new members to XBRL International’s Best Practices Board (BPB): Juan Carlos Rodriguez Rivera, XBRL/IFRS Consultant; Pierre Hamon, Consultant at etXetera and member of the ESDTF; and Gleb Larichev, XBRL Implementation Project Manager at the Central Bank of Russia. The BPB manages the creation, collection and compilation of […]
XBRL and Inline XBRL (iXBRL) are two different formats for structured, electronic business reports. These formats solve different business problems and reflect the broad range of reporting requirements that can benefit from the use of structured XBRL data. XBRL or iXBRL? This is one of the key decisions that data collectors need to make when […]
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 […]
To help with analysis and comparability XBRL International has published draft guidance on Entity Specific Disclosures — disclosures made in a company’s financial statements that are specific to that entity.
One of the key outcomes expected from a digital reporting program is enhanced data quality. Business rules are key to ensuring that the data collected meets expected quality levels. XBRL provides a number of ways in which business rules can be implemented. The Best Practices Board’s Implementation Guidance Task Force has published guidance on assessing different alternatives to […]
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XBRL International is a global not for profit operating in the public interest. Our purpose is to improve the accountability and transparency of business performance globally, by providing the open data exchange standard for business reporting.
