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Items tagged with "Taxonomy"

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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IFRS Taxonomy amendments proposed

This week the IASB published two proposed updates to the IFRS 2020 Taxonomy to bring it in line with recent amendments to the IFRS Standards.

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EIOPA publishes taxonomy updates

This week the European Insurance and Occupational Pensions Authority (EIOPA) published the final versions of the 2.5.0 Solvency II and Pension Funds XBRL Taxonomies, Data Point Models and related validations.

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EBA publishes updated XBRL Taxonomies

The European Banking Authority (EBA) has published a new ‘phase two’ technical package on reporting framework 2.0.

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LEI Taxonomy finalised

In reporting, the only thing likely to create more confusion than having two standards covering one field, is having two XBRL taxonomies representing the same standard. Computers are terribly literal machines and won’t understand, for example, that Japan.LEI and Mexico.LEI are referencing the same thing.

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ESEF RTS updated for 2020 Taxonomy

The European Securities and Markets Authority (ESMA) has published a draft update to the ESEF Regulatory Technical Standards (RTS) to reflect the changes that have been made to the 2020 IFRS taxonomy.

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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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ESEF Tests

At yesterday’s Eurofiling digital gathering, ESMA’s Anna Sciortino provided a description of the next steps for the ESEF mandate, including updates to the taxonomy and RTS. Slides are available here. XBRL España’s Javier Mora has prepared an extremely detailed deck that analyses the ESMA ESEF Test Suite, with examples and descriptions. Software vendors that are working in […]

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LEI Taxonomy reaches Proposed Recommendation status

The Legal Entity Identifier (LEI) taxonomy has been published as a Proposed Recommendation. This indicates that sufficient implementation experience has been obtained to confidently believe that no additional development is needed. If no further issues are identified at this stage the specification will next be re-issued as an XBRL Recommendation. The LEI, governed by Global Legal […]

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