We were interested this week to read reflections on the changeover to the European Single Electronic Format (ESEF) and Inline XBRL for financial reporting in Europe, from members of the French Society of Financial Analysts (SFAF, La Société Française des Analystes Financiers) Evaluation Commission.
Not all issues flagged by XBRL validation processes indicate a problem in the report. We revisit calculation inconsistencies to see how they can be caused by simple rounding of figures.
This is an addition to our series on common errors and pitfalls in ESEF filings, observed through analysis of hundreds of reports collected in our repository, at filings.xbrl.org. For the series introduction, start here. Calculation inconsistencies are common occurrences noted in our ‘ESEF Errors and Common Pitfalls’ blog series. They occur when facts in a report […]
July 2021 saw the third anniversary of the implementation of Inline XBRL for financial reporting in South Africa.
Do you need a place to start on Inline XBRL, or iXBRL – or do you know someone who does? Toppan Merrill has put together an overview post addressing key questions on what the Inline XBRL format is all about.
XBRL Software Certification programme has been expanded.
Can digitisation significantly improve the processes of preparing, collecting, tracking and analysing data on government grants and how they are used?
The XBRL Software Certification programme has gained a new and valuable feature, with its expansion to provide certification of the Taxonomy Package and Report Package formats. From now on, not only do we confirm that software is able to correctly create and validate XBRL reports themselves according to the appropriate specifications, but also that these […]
XBRL US has written to the Securities and Exchange Commission (SEC), providing feedback on its semiannual regulatory agenda and urging it to make time for testing.
The European Securities and Markets Authority (ESMA) has published the latest version of its ESEF Reporting Manual, expanding existing guidance and reflecting developments in the technical specifications.
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