ESEF

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ESEF Errors and Common Pitfalls: 6 – Redundant Labels

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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Incorrect dates: Another common ESEF issue

By Editor

Dating problems don’t only plague those seeking the perfect partner – they can also cause angst for filers in pursuit of a flawless ESEF report! This week we bring you another post from XBRL International Guidance Manager Revathy Ramanan in her series on common errors in European Single Electronic Format (ESEF) filings and what to do about […]

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Some thoughts on UKSEF from PwC

By Editor

What is UKSEF, how does it relate to European standards, and should companies use it? The UK has its own Inline XBRL format and taxonomy, the UK Single Electronic Format (UKSEF), an analogue to the European Single Electronic Format (ESEF).

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ESEF Errors and Common Pitfalls: 5 – Incorrect Dates

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. 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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Netherlands offers a model for ESEF audit

By Editor

How can we facilitate effective and efficient assurance of European Single Electronic Format (ESEF) filings, and make it possible for auditors to do their jobs without needing to understand the technical aspects of Inline XBRL?

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Calculation inconsistencies and package errors: More common ESEF pitfalls

By Editor

We bring you two new posts on ‘ESEF Errors and Common Pitfalls’ this week, from XBRL International’s Guidance Manager Revathy Ramanan.

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ESMA updates ESEF rules to reflect 2021 IFRS Taxonomy

By Editor

The European Securities and Markets Authority (ESMA) has published updated draft Regulatory Technical Standards (RTS) for the European Single Electronic Format (ESEF), reflecting this year’s IFRS Taxonomy.

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

By Editor

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

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

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 […]

Items tagged with "ESEF"

ESEF Errors and Common Pitfalls: 6 – Redundant Labels

Incorrect dates: Another common ESEF issue

Some thoughts on UKSEF from PwC

ESEF Errors and Common Pitfalls: 5 – Incorrect Dates

Netherlands offers a model for ESEF audit

Calculation inconsistencies and package errors: More common ESEF pitfalls

ESMA updates ESEF rules to reflect 2021 IFRS Taxonomy

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

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