Understanding Boolean and Enumeration Tags in Digital Reporting
This guest post is written by Catalina Ibáñez Gutiérrez and Carina Tepper from Lucanet Amana. Both are members of our Taxonomy Design Working Group. Introduction: The IFRS Foundation recently released its updated IFRS Accounting Taxonomy 2024 and the new IFRS Sustainability Disclosure Taxonomy. In early 2023, EFRAG published the first Draft ESRS Set 1 XBRL […]
