Login

Items tagged with "Guidance"

FRTA Recommendation Rescinded

After the XBRL International Board of Directors voted to formally rescind the Financial Reporting Taxonomies Architecture (FRTA) recommendation earlier this year, the process to rescind the FRTA has now been completed. The FRTA was a no-longer relevant 2005 recommendation on taxonomy design, predating more relevant experience and the 2006 Dimensions specification. It was a guidance […]

Read more


XBRL or iXBRL? Make the right choice!

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 one of the key decisions that data collectors need to make when planning […]

Read more


Creating an Inline XBRL Report? Explainer Guide Available

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 […]

Read more


FRTA Recommendation Rescinded

This week the XBRL International Board of Directors has voted to formally rescind the Financial Reporting Taxonomies Architecture (FRTA) recommendation. The FRTA was a no-longer relevant 2005 recommendation on taxonomy design, predating more relevant experience and the 2006 Dimensions specification. It was a guidance document which had been left behind by a decade of real-world […]

Read more


News Item

ESEF Updates Reporting Manual

The European Securities and Markets Authority (ESMA) has published an update of its European Single Electronic Format (ESEF) Reporting Manual including expanded guidance on common issues encountered when generating XBRL documents in line with ESEF regulation. The manual is aimed at all market participants implementing ESEF, and should be particularly helpful for those preparing IFRS […]

Read more


Defining XBRL Filing Rules? Refer to This Checklist

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, […]

Read more


TAGTF: Get Involved.

Want to get involved with the Taxonomy Architecture Guidance Task Force (TAGTF)? The TAGTF will be holding their next face-to-face meeting at the Eurofiling event in Frankfurt in June, the perfect opportunity for newcomers to observe the group in action. During the meeting the group will be planning guidance for their latest topic, “How to indicate that […]

Read more


News Item

Defining Taxonomy Labels? Guidance now available

  Labels are an essential part of an XBRL taxonomy, providing human-readable descriptions of the tags that it defines.  XBRL provides a very flexible and powerful mechanism for defining labels, supporting labels of different types and in different languages. In order to help taxonomy creators define labels in a clear and consistent manner, the XBRL […]

Read more


Managing Company Specific Disclosures and Extensions

Making company-specific reports more comparable

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.

Read more


Implementing business rules? Assess alternatives

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 […]

Read more



Newsletter
Newsletter

Would you like
to learn more?

Join our Newsletter mailing list to
stay plugged in to the latest
information about XBRL around the world.

By clicking submit you agree to the XBRL International privacy policy which can be found at xbrl.org/privacy