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ESEF Errors and Common Pitfalls: 7 – HTML formatting

By Revathy Ramanan on June 23, 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. Inline XBRL embeds XBRL tags into an HTML document, resulting in a single document that enables filers to provide computer-readable data whilst retaining significant control […]

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ESEF Errors and Common Pitfalls: 6 – Redundant Labels

By Revathy Ramanan on June 22, 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. ESMA’s ESEF taxonomy contains taxonomy element labels in all official EU languages. ESEF reports are expected to use these ESMA taxonomy labels for base taxonomy […]

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ESEFESEF errorsInline XBRLReportingXBRL

ESEF Errors and Common Pitfalls: 5 – Incorrect Dates

By Revathy Ramanan on June 16, 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. A common error in XBRL reports is tagging facts with the wrong date. This arises because of the different conventions that are typically used to […]

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The Dutch Model: A Method for the Audit of ESEF Filings

By Editor on June 10, 2021

This is a guest post by Jacques Urlus, policy advisor IT & Audit at the Royal Netherlands Institute of Chartered Accountants (NBA) and Vice Chair of our Dutch jurisdiction, XBRL NL. Based on his presentation at Data Amplified Virtual on 16 April 2021, he discusses his unique and groundbreaking work with the NBA on audit of […]

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

By Angela Rose on 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

By Revathy Ramanan on 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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ESEFESEF errorsInline XBRLReportingXBRL

ESEF Errors and Common Pitfalls: 3 – Calculation Inconsistency

By Revathy Ramanan on 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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ESEFESEF errorsInline XBRLReportingXBRL

ESEF Errors and Common Pitfalls: 2 – Inconsistent Duplicates

By Revathy Ramanan on June 3, 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. Often the same fact is reported multiple times in different sections of a report. Tagging all the occurrences of a fact […]

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ESEFESEF errorsInline XBRLReportingXBRL

ESEF Errors and Common Pitfalls: 1 – Incorrect Signs

By Revathy Ramanan on May 27, 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. Tagging values with the wrong sign – negative rather than positive, or vice versa – is a common and potentially serious […]

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ESEF Errors and Common Pitfalls: Series Introduction

By Revathy Ramanan on May 27, 2021

Issuers across EU-regulated markets and in the UK have filed their first financial statements in European Single Electronic Format (ESEF), which in essence is an Inline XBRL report. We anticipate that ESEF will make European reporting data more consistent, comparable, and ultimately useful. It was encouraging to see many issuers voluntarily submitting ESEF filings in […]

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Latest Posts

ESEF Errors and Common Pitfalls: 7 – HTML formatting

ESEF Errors and Common Pitfalls: 6 – Redundant Labels

ESEF Errors and Common Pitfalls: 5 – Incorrect Dates

The Dutch Model: A Method for the Audit of ESEF Filings

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

ESEF Errors and Common Pitfalls: 4 – Report Package Errors

ESEF Errors and Common Pitfalls: 3 – Calculation Inconsistency

ESEF Errors and Common Pitfalls: 2 – Inconsistent Duplicates

ESEF Errors and Common Pitfalls: 1 – Incorrect Signs

ESEF Errors and Common Pitfalls: Series Introduction

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