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Items tagged with "validation"

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EBA issues latest updates to ITS validation rules

The European Banking Authority (EBA) has published its regular revised list of validation rules, as included in its Implementing Technical Standards (ITS) on supervisory reporting.

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Bank of England updates digital reporting guidance

The Bank of England has made a number of changes to documents included in its Statistical Reporting Guidance, as summarised in a recent notice.

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“Making a difference”: More new US data-quality rules now out for review

The XBRL US Data Quality Committee (DQC) has this week published its 18th Ruleset for a 45-day public review and comment period, running until 30 May 2020.

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Italy introduces testing option for ESEF filings

It is now possible for Italian filers to test financial statements in the Inline XBRL-based European Single Electronic Format (ESEF), thanks to a new online function on the website of the Italian Business Register (Registro delle Imprese).

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Flexible XBRL quality checks enabled as Assertion Severity 2.0 reaches Proposed Recommendation status

The XBRL Standards Board has approved the promotion of the Assertion Severity 2.0 specification to Proposed Recommendation status, helping XBRL users to apply data quality rules in highly flexible ways.

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XBRL US DQC approves more new validation rules

The XBRL US Data Quality Committee (DQC) approved version 17 of its freely-available validation rules and guidance in January. This latest update adds eight new rules, taking the total to 91 and coming into effect for filings submitted on or after 1 May 2022.

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New data-quality rules: XBRL US consults on 17th DQC Ruleset

The XBRL US Data Quality Committee (DQC) has published its 17th Ruleset. It provides eight new data-quality rules, including three that are specific to US GAAP filers, two for IFRS filers, and three which apply to both.

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XBRL US Data Quality Committee approves new validation rules

The XBRL US Data Quality Committee (DQC) recently approved nine new validation rules, following public review and comment. This latest instalment of the Committee’s valuable ongoing work takes the total number of freely available DQC-approved rules to 83, applying to many hundreds of reporting concepts.

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A useful point: Calcbench insights on rounding

Just last week we posted on rounding of figures in reports, and how it can cause validation processes to flag calculation inconsistencies that – while they should be checked – should not be a cause for concern, since there is (generally) no underlying error.

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Rounded figures and calculation mismatches

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.

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