FASB publish draft Guide to Extensible Lists
Extensible lists are a powerful XBRL feature that allow the selection of concepts from a pre-defined list.
Items tagged with "Guidance"
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Taxonomy development handbook for the US
XBRL US has published a guide for US regulators and US based industry experts looking to develop taxonomies that align with common practice in that country.
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New Guidance for Market Regulators
The Filing Manual Working Group has been looking at the issues associated with the publication of different filing rules by regulators that seek to permit (but constrain) extension taxonomies.
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ESMA updates ESEF Guidance
This week the European Securities and Markets Authority (ESMA) published an update to the ESEF Reporting Manual.
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Want to get involved with TAGTF? Now’s the time
The Taxonomy Architecture Guidance Task Force (TAGTF) are a group of taxonomy experts who work to produce reliable and high-quality XBRL International guidance to save taxonomy authors time and ensure consistency with other taxonomies. If you would like to help define international best practice in XBRL taxonomies and be recognised for your expertise, then the […]
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Defining Mandatory Fact Rules? New guidance available.
The use of XBRL can greatly enhance data quality in a reporting ecosystem through the use of automated validation rules. Such rules often include “mandatory fact” rules — facts that are required to be included in every report. The Taxonomy Architecture Guidance Task Force (TAGTF) under the leadership of XBRL International’s Best Practices Board has […]
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Draft LEI Taxonomy Guidance Available
The LEI in XBRL Working Group, working under XBRL International’s Best Practice Board, has published guidance on how to use the recently updated LEI Taxonomy to incorporate LEIs into XBRL reports. Legal Entity Identifiers (LEIs) provide uniform and unique identification of legal entities, improving the consistency and comparability of data. LEIs are governed by the independent not for profit Global […]
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Updated Guidance explains new Extensible Enumeration Features
Extensible Enumerations is a powerful feature of XBRL that enables the creation of concepts that take a value from a pre-defined list.
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FRTA Recommendation Rescinded
After the XBRL International Board of Directors voted to formally rescind the Financial Reporting Taxonomies Architecture (FRTA) recommendation earlier this year, the process to rescind the FRTA has now been completed. The FRTA was a no-longer relevant 2005 recommendation on taxonomy design, predating more relevant experience and the 2006 Dimensions specification. It was a guidance […]
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XBRL or iXBRL? Make the right choice!
XBRL and Inline XBRL (iXBRL) are two different formats for structured, electronic business reports. These formats solve different business problems and reflect the broad range of reporting requirements that can benefit from the use of structured XBRL data. XBRL or iXBRL? This is one of the key decisions that data collectors need to make when […]
