CoreFiling Blog
IFRS 18: A new era for presentation and disclosure — what it means for reporters and ESEF Filers
Effective for reporting periods beginning on or after 1 January 2027 (with earlier adoption permitted), IFRS 18 Presentation and Disclosure in Financial Statements replaces IAS 1 Presentation of Financial Statements and fundamentally reshapes how entities present...
KvK iXBRL financial statements: Deadlines for large companies
Large companies in the Netherlands are, for the first time, required to submit their financial statements to the Chamber of Commerce (Kamer van Koophandel, KvK) as digital reports. This brings KvK reporting further in line with the Dutch Standard Business...
EU Public Country-by-Country Reporting (pCbCR)
The EU’s Directorate-General for Financial Stability, Financial Services and Capital Markets Union (DG FISMA) has today (22/12/2025) published their XBRL taxonomy for public Country by Country Reporting. Background Of course, Country-by Country Reporting (CbCR) is...
CSRD Omnibus Update
Introduction The EU’s sustainability reporting landscape has evolved rapidly over the past few years, with overlapping regulations and complex timelines. On 26 February 2025, the European Commission launched the “Omnibus Package” to simplify, align, and rationalise...
XBRL vs iXBRL: What’s the Difference and Which Format Do You Need?
XBRL and inline XBRL (iXBRL) are two widely adopted global standards for financial reporting of business data. Both turn financial data into a form computers can read, and both share the same technical base, but they do different jobs and answer to different...
AI: friend or foe to XBRL?
Introduction Following the rise in popularity of LLMs and generative AI, it didn't take long for people to start asking what this means for XBRL. Would there be exciting new opportunities making better use of AI with XBRL? Would AI reduce the cost of XBRL adoption?...
CSRD Software for Reporting
Please note: up to date information is included in our latest blog post Introduction The Corporate Sustainability Reporting Directive (CSRD) introduces a common framework for EU sustainability reporting. The European Sustainability Reporting Standards (ESRS) are...
CSRD For Non-EU Companies: What Does It Mean For You?
Please note: up to date information is included in our latest blog post Introduction The Corporate Sustainability Reporting Directive (CSRD) is a landmark regulation from the European Union that extends its reach to non-EU companies with significant operations within...
How to make the audit process easier for your ESEF reports
The European Single Electronic Format (ESEF) has changed how issuers experience the final stage of the audit. However, this changed experience is not the same for all. Issuers around Europe have examined the ESEF software and services markets and have made their...