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A method for the Audit of ESEF Filings – Data Amplified Virtual

June 8, 2021

At Data Amplified Virtual, in April, we had the distinct pleasure of hearing from Jacques Urlus – policy advisor IT & Audit at the Royal Netherlands Institute of Chartered Accountants (NBA) – on the Netherlands’ experience of developing an audit approach for ESEF filings. As the ESEF mandate comes into effect in countries throughout Europe, […]

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ESEF Errors and Common Pitfalls: 4 – Report Package Errors

June 8, 2021

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. An ESEF report is made up of multiple files which must be submitted in a specially formatted ZIP file, known as […]

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ESEF Errors and Common Pitfalls: 3 – Calculation Inconsistency

June 8, 2021

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. An XBRL taxonomy can define a calculation tree for describing and validating simple totals and subtotals in an XBRL Report. For […]

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