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Understanding Boolean and Enumeration Tags in Digital Reporting

By Editor on September 27, 2024

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 […]

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Dates in XBRL

By Paul Warren on August 29, 2024

Creating XBRL reports frequently requires making explicit information that was previously only implicit. Human readers often infer information from context and convention, whereas the goal of XBRL is to create unambiguous, standalone structured data. A good example of this is the handling of dates and time periods. Reports often describe reporting dates and periods in […]

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Ensuring Trust and Integrity in Corporate Reporting: A New Global Standard for Digital Signatures

By John Turner on August 8, 2024

This article was first published in the Summer 2024 issue of ThinkTWENTY20. It is authored by John Turner, CEO of XBRL International. Corporate reports provide vital information on business performance, governing a wide range of decisions by investors, regulators, creditors, customers and other stakeholders. Reports can have an enormous impact on an organization’s value and […]

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Narrative disclosure analysis with GPT-4

By Revathy Ramanan on June 6, 2024

New technologies such as machine learning and generative AI are creating exciting new opportunities for understanding business performance. In particular, they can crack open relatively intractable data that is difficult to analyse conventionally, making it easier to access new insights without deep technical knowledge. In my last blog post I began to explore how GPT-4 […]

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Unlocking the Potential of ESG Disclosures in India: A Must-Read Analysis

By Editor on February 22, 2024

In an era in which sustainability is not just a choice but a necessity, understanding the Environmental, Social and Governance (ESG) landscape is crucial for stakeholders throughout the business data ecosystem. Our latest white paper, ‘Unearthing Insights from India’s ESG Disclosures,’ dives deep into digital Business Responsibility and Sustainability Reporting (BRSR) data for the financial […]

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Better Numbers: An Update on DPM 2.0

By Editor on February 15, 2024

The data collection systems and processes at the European Banking Authority (EBA) and European Insurance and Occupational Pensions Authority (EIOPA) are currently undergoing a major overhaul to enhance their efficiency and effectiveness. In this interview, XBRL International discusses the Data Point Model Refit and related developments directly with the EBA. Read on for vital updates, […]

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Introducing Digital Signatures in XBRL

By Editor on February 14, 2024

Digital business reports created in XBRL undergo careful preparation, involving a number of skilled individuals, specialised systems, and robust controls to ensure accuracy. As these reports can directly impact an organisation’s value and reputation, preparers, auditors, regulators, and end users must have assurance that the reports remain unaltered and reliable. Bridging this need for trust […]

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Enhancing Comparability with Anchoring

By Editor on January 25, 2024

This is a post by XBRL International’s Entity Specific Disclosure Task Force (ESDTF). Taxonomy authors expend considerable effort identifying common practice reporting (CPR) elements for inclusion in taxonomies such as the IFRS and US GAAP taxonomies. Filers frequently meet reporting requirements that are not explicitly defined in the accounting standards by creating extension elements. This […]

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How well do AI models like GPT-4 understand XBRL Data?

By Revathy Ramanan on January 18, 2024

A couple of weeks ago, in the XBRL International newsletter, we commented unfavourably on the use of PDF versions of SEC filings as inputs to Large Language Models (LLMs). We are much more interested in how these tools can be leveraged to examine structured data, such as the Inline XBRL formatted structured filings provided to […]

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Calculations 1.1: getting rid of the noise

By Revathy Ramanan on January 11, 2024

XBRL Calculations can play an important role in ensuring the quality and accuracy of a financial report, and can flag up errors in both the XBRL tagging and the underlying numbers. Unfortunately, until now, calculation validation reports have been hampered by false positives — validation messages that don’t reflect real issues in the report. The […]

Latest Posts

Understanding Boolean and Enumeration Tags in Digital Reporting

Dates in XBRL

Ensuring Trust and Integrity in Corporate Reporting: A New Global Standard for Digital Signatures

Narrative disclosure analysis with GPT-4

Unlocking the Potential of ESG Disclosures in India: A Must-Read Analysis

Better Numbers: An Update on DPM 2.0

Introducing Digital Signatures in XBRL

Enhancing Comparability with Anchoring

How well do AI models like GPT-4 understand XBRL Data?

Calculations 1.1: getting rid of the noise

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