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Insights from Japan’s Digitally Tagged KAMs: 2 – Industry Trends and Interesting Outliers

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 […]

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DisclosureFRCSupply ChainsUK

Investors need supply-chain disclosures, says Financial Reporting Lab

By Editor

As we are all surely too aware, the Covid-19 pandemic and the war in Ukraine have shone a spotlight on supply chains, how they can fail, and what happens when they do.

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EFRAGESGESRSEUStandardsSustainability

EFRAG launches consultation on draft sustainability reporting standards

By Editor

In another critical milestone for ESG reporting in the EU, EFRAG has released exposure drafts of the nascent European Sustainability Reporting Standards for public consultation.

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Covid-19LEIRiskSupply ChainsTransparency

How transparent company data helps understand supply chain risk

By Editor

Supply chains are on the mind of the public more than ever before, thanks to pandemic-related disruptions. The growing demand for better intelligence on supply chains also means that they look set to be a hot topic in corporate reporting in coming years.

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ESEFextensionsItalyXBRLXBRL Italy

Italy publishes preferred national extension design document to assist data comparability

By Editor

Italy has published lists of preferred national extensions for banks and insurance companies, agreed upon by a wide range of stakeholders. These will help filers add local requirements to ESEF reports, while cutting down on idiosyncratic extensions that get in the way of comparison.

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Data Point ModelEuropeGranular dataReportingXBRLXBRL EuropexBRL-CSV

xBRL-CSV and Granular Data: the AnaCredit example, a Proof of Concept from XBRL Europe

By Editor

This is a guest post by Vincent Le Moal-Joubel, data scientist and XBRL expert at the Banque de France, based on his presentation at the 28th XBRL Europe Digital Week event on Bank & Insurance reporting, on 23 June 2021. He offers an important proof of concept on the use of xBRL-CSV for European reporting. […]

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building blocksGuidanceTAGTFTaxonomyXBRL

Taxonomy building blocks

By Editor

This post is by Erwin Kaats, XBRL expert at Logius, on behalf of the Taxonomy Architecture Guidance Task Force (TAGTF). This group is made up of taxonomy experts who work to define best practice and produce reliable and high-quality XBRL International guidance to improve the comparability of data by increasing the consistency of taxonomies around […]

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LEINRSROReportingUSXBRLXBRL US

Further steps in credit ratings reporting could add more value, says XBRL US

By Editor

Our colleagues at XBRL US have responded to the Securities and Exchange Commission (SEC) consultation on disclosure requirements for credit ratings agencies, or Nationally Recognized Statistical Rating Organizations (NRSROs).

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ESEFESEF errorsInline XBRLReportingXBRL

ESEF Errors and Common Pitfalls: 7 – HTML formatting

By Revathy Ramanan

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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ESEFESEF errorsInline XBRLReportingXBRL

ESEF Errors and Common Pitfalls: 6 – Redundant Labels

By Revathy Ramanan

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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