The Filing Manual Working Group has been looking at the issues associated with the publication of different filing rules by regulators that seek to permit (but constrain) extension taxonomies.
Filing rules are specific technical requirements, including descriptions of limitations of filing system. They are needed to ensure that XBRL and iXBRL reports are accepted by data collection systems used by regulators, exchanges and data aggregators. Each reporting programme defines a list of filing rules addressing more or less the same categories of rules. The Filing Manual Task Force, […]
Filing rules are crucial for reporting programmes as they define the specific technical requirements of the filing system. Preparers and software vendors need to ensure that their XBRL reports comply with these filing rules and are not invalidated at the point of submission. Over the years data collectors have adopted different practices for defining and publishing these filing rules. XBRL International has […]