Items tagged with "Guidance"

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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Want to get involved with TAGTF? Now’s the time

The Taxonomy Architecture Guidance Task Force (TAGTF) are a group of taxonomy experts who work to produce reliable and high-quality XBRL International guidance to save taxonomy authors time and ensure consistency with other taxonomies. If you would like to help define international best practice in XBRL taxonomies and be recognised for your expertise, then the […]

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Defining Mandatory Fact Rules? New guidance available.

The use of XBRL can greatly enhance data quality in a reporting ecosystem through the use of automated validation rules. Such rules often include “mandatory fact” rules — facts that are required to be included in every report. The Taxonomy Architecture Guidance Task Force (TAGTF) under the leadership of XBRL International’s Best Practices Board has […]

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Draft LEI Taxonomy Guidance Available

The LEI in XBRL Working Group, working under XBRL International’s Best Practice Board, has published guidance on how to use the recently updated LEI Taxonomy to incorporate LEIs into XBRL reports. Legal Entity Identifiers (LEIs) provide uniform and unique identification of legal entities, improving the consistency and comparability of data. LEIs are governed by the independent not for profit Global […]

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Updated Guidance explains new Extensible Enumeration Features

Extensible Enumerations is a powerful feature of XBRL that enables the creation of concepts that take a value from a pre-defined list.

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