A highly useful new report from the UK Financial Reporting Council’s Financial Reporting Lab aims to support companies in the move towards high-quality digital reporting.
We were interested this week to read reflections on the changeover to the European Single Electronic Format (ESEF) and Inline XBRL for financial reporting in Europe, from members of the French Society of Financial Analysts (SFAF, La Société Française des Analystes Financiers) Evaluation Commission.
Not all issues flagged by XBRL validation processes indicate a problem in the report. We revisit calculation inconsistencies to see how they can be caused by simple rounding of figures.
This is an addition to our series on common errors and pitfalls in ESEF filings, observed through analysis of hundreds of reports collected in our repository, at filings.xbrl.org. For the series introduction, start here. Calculation inconsistencies are common occurrences noted in our ‘ESEF Errors and Common Pitfalls’ blog series. They occur when facts in a report […]
The Financial Reporting Council (FRC) Financial Reporting Lab has published the results of a survey carried out in May 2021.
Tucked into Chapter 8 of the Financial Conduct Authority (FCA) Quarterly Consultation are proposals to allow UK issuers to use a wider range of XBRL taxonomies.
We’re delighted to note that updates to the ESEF Reporting Manual will now be much easier to spot.
The European Securities and Markets Authority (ESMA) has published the latest version of its ESEF Reporting Manual, expanding existing guidance and reflecting developments in the technical specifications.
If you missed Accountancy Europe’s 7 July webinar on ‘ESEF in Practice,’ you can catch up on the event in full. It focused on experiences of preparing for and implementing the European Single Electronic Format (ESEF).
Europe is at the start of a learning curve as it implements Inline XBRL reporting in the form of the European Single Electronic Format (ESEF).
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