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Items tagged with "XBRL"

Granular narrative tags give better, faster insights – and other final conclusions on digital audit data

Is granular tagging of text more useful than large text blocks? That’s the question we consider in the final post in our series on Key Audit Matters (KAMS), analysing early digital data from Japan, the first country to require this information to be tagged using XBRL.

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Insights from Japan’s Digitally Tagged KAMs: 4 – Granular narrative tags are more useful

This is part of a short series on initial insights from our analysis of digital KAMs data being collected in Japan for the first time. For the first post and introduction, start here. In the earlier posts in this series, we used specific digitally tagged segments of Key Audit Matters (KAMs)  — called “Critical Audit […]

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Now launched for public review: XBRL taxonomy for US local-government reporting

Routine digital reporting by local governments in the US just got a huge step closer. XBRL US and the University of Michigan’s Center for Local, State and Urban Policy (CLOSUP) have issued a ‘commercial-grade’ XBRL taxonomy for local-government reporting.

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Do patterns of similarity in KAMs data reflect ‘boilerplate’ disclosures?

This week, we bring you our third post analysing early XBRL-tagged Key Audit Matters (KAMs) from Japan.

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Sign up now for updates on filings.xbrl.org

We continue to work hard to improve and extend our filings.xbrl.org repository of European Single Electronic Format (ESEF) filings made in Inline XBRL, and we are delighted to be receiving an increasing number of enquiries from people interested in using the data.

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Raw XBRL provides greater insights than commercial data set in tax case study

XBRL US has published an interesting case study, presenting student research on whether big companies are paying their “fair share” of tax.

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Insights from Japan’s Digitally Tagged KAMs: 3 – Seeing Similarity in Text Disclosures

This is part of a short series on initial insights from our analysis of digital KAMs data being collected in Japan for the first time. For the first post and introduction, start here. In the earlier posts in this series, we looked at how digital tagging of Key Audit Matters (KAMs) using XBRL is helpful […]

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Trends and outliers in industry risks, as revealed by KAMs data

We have published the second post in our series analysing world-first digitally tagged Key Audit Matters (KAMs) data from Japan, exploring how the use of XBRL can help us get a better handle on the risks identified by auditors.

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Insights from Japan’s Digitally Tagged KAMs: 2 – Industry Trends and Interesting Outliers

This is part of a short series on initial insights from our analysis of digital KAMs data, being collected in Japan for the first time. For the first post and introduction, start here. In the first post in this series, we began our analysis of XBRL data on Key Audit Matters (KAMs) from Japanese public […]

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A world first: we analyse digital KAMS data from Japan

Key Audit Matters (KAMs) can illuminate risks of interest to investors. In Japan that information is now XBRL-tagged, opening it up for analysis. We kick off a series of blogs with our initial insights, and a window into the value of digital KAMs data.

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