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...
Introduction My view is that most filing rules shouldn't exist; not in their current form, at least. The EDGAR XBRL Guide is 137 pages of PDF. The ESEF reporting manual is 54 pages of PDF. Every country with an XBRL filing programme has a filer manual, sometimes...
Introduction Integrated Reporting is a comprehensive approach that consolidates crucial information about an organisation's strategy, governance, performance, and prospects, considering its commercial, social, and environmental context. It enables organisations to...
EU Taxonomy reporting To drive forward sustainability goals and define what is meant by sustainable activities, the EU taxonomy has been created. It lists company activities which: Contribute substantially to one or more of the EU’s environmental objectives Do no...
The original version of the Inline XBRL specification was released over ten years ago with a wide range of features to enable filers to embed XBRL tags within an HTML file, creating a document which is both human-readable and computer readable. In my role as editor of...
CoreFiling is naturally following the evolution of ESEF reporting and has already taken the opportunity to analyse some of the published filings. One area of interest is how companies are extending the taxonomy using the anchoring mechanism. This type of analysis can...
1. Well-formedness To be machine-readable, XML has to be well formed. Attributes have to be enclosed in quotes; certain characters have to be escaped; all opening tags have to be matched with closing tags. A human reader may recognise easily that a closing tag has...
It’s official – Seahorse can now help you tag your Excel based accounts. The beta version of our fast, accurate Seahorse iXBRL conversion tool is now available for demonstration. The final production version will be available later in September. The beta version shows...