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Items tagged with "ESEF"

From the US to Europe: Mohini Singh offers lessons on digital filings

Europe is at the start of a learning curve as it implements Inline XBRL reporting in the form of the European Single Electronic Format (ESEF).

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Redundant labels and HTML formatting: concluding our series on ESEF errors

This week we bring you two final (for now) posts in our series on ‘ESEF Errors and Common Pitfalls’, from XBRL International’s Guidance Manager Revathy Ramanan.

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ESEF Errors and Common Pitfalls: 7 – HTML formatting

This is part of a series on common errors and pitfalls in ESEF filings, observed in our analysis of hundreds of reports collected in our repository, at filings.xbrl.org. For the series introduction, start here. Inline XBRL embeds XBRL tags into an HTML document, resulting in a single document that enables filers to provide computer-readable data whilst retaining significant control […]

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ESEF Errors and Common Pitfalls: 6 – Redundant Labels

This is part of a series on common errors and pitfalls in ESEF filings, observed in our analysis of hundreds of reports collected in our repository, at filings.xbrl.org. For the series introduction, start here. ESMA’s ESEF taxonomy contains taxonomy element labels in all official EU languages. ESEF reports are expected to use these ESMA taxonomy labels for base taxonomy […]

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Incorrect dates: Another common ESEF issue

Dating problems don’t only plague those seeking the perfect partner – they can also cause angst for filers in pursuit of a flawless ESEF report! This week we bring you another post from XBRL International Guidance Manager Revathy Ramanan in her series on common errors in European Single Electronic Format (ESEF) filings and what to do about […]

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Some thoughts on UKSEF from PwC

What is UKSEF, how does it relate to European standards, and should companies use it? The UK has its own Inline XBRL format and taxonomy, the UK Single Electronic Format (UKSEF), an analogue to the European Single Electronic Format (ESEF).

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ESEF Errors and Common Pitfalls: 5 – Incorrect Dates

This is part of a series on common errors and pitfalls in ESEF filings, observed in our analysis of hundreds of reports collected in our repository, at filings.xbrl.org. For the series introduction, start here. A common error in XBRL reports is tagging facts with the wrong date. This arises because of the different conventions that are typically used to […]

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Netherlands offers a model for ESEF audit

How can we facilitate effective and efficient assurance of European Single Electronic Format (ESEF) filings, and make it possible for auditors to do their jobs without needing to understand the technical aspects of Inline XBRL?

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Calculation inconsistencies and package errors: More common ESEF pitfalls

We bring you two new posts on ‘ESEF Errors and Common Pitfalls’ this week, from XBRL International’s Guidance Manager Revathy Ramanan.

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ESMA updates ESEF rules to reflect 2021 IFRS Taxonomy

The European Securities and Markets Authority (ESMA) has published updated draft Regulatory Technical Standards (RTS) for the European Single Electronic Format (ESEF), reflecting this year’s IFRS Taxonomy.

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