Items tagged with "Guidance"

Reusing taxonomies? Guidance now available

“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.

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New xBRL-CSV tutorial released

XBRL International has published a new tutorial showing how the new xBRL-CSV specification can be used to handle a variety of common reporting scenarios. The tutorial walks readers through the features of the specification, explaining how CSV tables can be used to efficiently represent reporting data, and is accompanied by a set of example xBRL-CSV reports.

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Plenty of New Guidance Published

XBRL International’s various task forces have been hard at work across 2020 to bring us new guidance materials that help point users of XBRL in the right direction.

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Publishing a Taxonomy? New Guidance is available

When a taxonomy is published it generally comes with supporting documents that help the taxonomy’s implementation – but what exactly should be published alongside a taxonomy? New draft guidance published this week indicates best practice in basic supporting documentation. 

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Updated Guidance: Taxonomy Publication and Packages

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.

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FASB publishes Extensible Lists guidance for vendors

You may recall from the newsletter last week the announcement of the Recommended Extensible Enumerations 2.0 specification – which powers extensible lists within XBRL reports – being implemented by the Financial Accounting Standards Board (FASB) for use with SEC filings from 2021.

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FASB publish draft Guide to Extensible Lists

Extensible lists are a powerful XBRL feature that allow the selection of concepts from a pre-defined list.

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Taxonomy development handbook for the US

XBRL US has published a guide for US regulators and US based industry experts looking to develop taxonomies that align with common practice in that country.

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New Guidance for Market Regulators

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.

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ESMA updates ESEF Guidance

This week the European Securities and Markets Authority (ESMA) published an update to the ESEF Reporting Manual.

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