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 […]
Last week’s news story about FFIEC data got a lot of attention. That data – and an almost unlimited amount more, is also available to you! In this blog, our Guidance Manager, Revathy Ramanan, gives you some insights. A wealth of public data is available in machine-readable XBRL format. Just a few examples include EU […]
For the last year we’ve been working with the main sustainability standards setters in an intensive dialogue on sustainability disclosures using XBRL — in particular Inline XBRL. In working through different aspects of the technical needs surrounding these disclosures we’ve developed sample disclosures, sample taxonomies and sample analytics. Key aspects of this work are now […]
This is a guest opinion piece from Björn Fastabend. Björn is head of the XBRL collection and processing unit at BaFin, Germany’s Federal Financial Supervisory Authority, where he supervises all related activities and propagates international relations and initiatives. He also brings us his wealth of experience in implementing digital reporting as Chair of XBRL International’s […]
The European Securities and Markets Authority (ESMA) has recently published an updated version of the ESEF Reporting Manual. The next reporting cycle will see a significant expansion of the European Single Electronic Format (ESEF) tagging requirements, with preparers now required to tag the notes that accompany their financial statement. The updates to the reporting manual […]
Should the ‘X’ in ‘XBRL’ be capitalised? How do different terms relate to different specifications and formats? And what do we mean by xBRL-XML? These are questions we are sometimes asked, so we thought it was time for a quick clarification. For more on essential XBRL-related terms, the XBRL Glossary is also an indispensable resource. […]
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 […]
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 […]
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 […]
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. Watch this space for further posts. The Key Audit Matters (KAMs) section of an audit report highlights the most significant issues found, in the auditor’s judgement. KAMs are intended to […]
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XBRL International is a global not for profit operating in the public interest. Our purpose is to improve the accountability and transparency of business performance globally, by providing the open data exchange standard for business reporting.
