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).
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.
The US Securities and Exchange Commission (SEC) has made the final step in its transition from (traditional) XBRL to Inline XBRL, with smaller companies now joining the fold.
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 […]
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 […]
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 […]
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).
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 […]
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?
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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