Transformation Rules Registry update
The XBRL Standards Board has approved the publication of a new draft of the Transformation Rules Registry.
Items tagged with "Inline XBRL"
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Revised guidelines for ESEF audit
The Committee of European Auditing Oversight Bodies (CEAOB) has published revised guidelines on auditors’ involvement on financial statements in European Single Electronic Format (ESEF).
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Watch Accountancy Europe’s next instalment on ESEF in Practice
For anyone who missed it this week, the second Accountancy Europe webinar on ESEF in Practice is now online to watch in full. It was held in partnership with AMANA on 15 November, with expert speakers drawn from across the Big Four.
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A view from South Africa on the importance of XBRL
We really enjoyed the clear explanations and South African perspective in a recent article in Accountancy SA, published by the South African Institute of Chartered Accountants (SAICA). Appearing in the November 2021 issue, it tackles the questions of what XBRL is and why it is important to accountants.
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Win-win for ESEF reporting: cutting loading times for high-design Inline XBRL
Inline XBRL allows report issuers to combine the advantages of digital tagging with a high level of visual design, but these design elements have also caused performance issues in early ESEF reports. Some simple initial solutions are now available.
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Improving iXBRL performance
The European Single Electronic Format (ESEF) initiative has shown that Inline XBRL (or iXBRL) can very successfully replicate the high level of design that is typical of public company financial reports, including graphics, custom fonts and precise control of page layout. Unfortunately, many such early filings exhibit poor performance in the form of slow opening […]
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US SEC deploys XBRL for filing fees
Most of our readers will – we hope – agree that XBRL tagging makes reported data more decision-useful, but have you considered that it can also improve the reporting process itself?
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Going digital: FRC offers advice on structured reporting transition for ESEF filers
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.
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A “small revolution”: a French perspective on ESEF and its opportunities
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.
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Rounded figures and calculation mismatches
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.
