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 […]
Tagging the same fact reported multiple times in different sections of an XBRL report leads to duplicate facts, which can be useful – but what if the values don’t match? Revathy Ramanan tackles the issue of inconsistent duplicates and what to do about them in the second post in her series on common errors and pitfalls in […]
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 […]
What does an ESEF report look like, and how can you browse and compare them? What are the advantages of using Inline XBRL? What are the common errors to avoid?
Accompanying the launch of filings.xbrl.org, we bring you a new blog series from Revathy Ramanan, XBRL International’s Guidance Manager, on ‘ESEF Errors and Common Pitfalls.’ She has analysed many of the filings we have gathered – and the validation errors and warnings they generate – to start to understand where and how problems are occurring.
XBRL US has published livestream videos of its two-part webinar series on ‘Inline XBRL for Small Reporting Companies and Foreign Private Issuers’, held on 19 and 26 of May.
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 […]
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 […]
Public information can and should be digitised to facilitate access, analysis and comparison, and we can use existing tools to make it happen.
We’re still finding a lot to be excited about in the EU’s new Corporate Sustainability Reporting Directive (CSRD) and the introduction of Inline XBRL in mandatory sustainability reporting – our colleagues at Workiva, an XBRL International Sustaining Partner, agree.
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XBRL International is a global not for profit operating in the public interest. Our purpose is to improve the accountability and transparency of business performance globally, by providing the open data exchange standard for business reporting.
