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...
Delve into the technical foundations of data classification systems and digital reporting standards. Our taxonomy-focused content covers standard development methodologies, schema design principles, relationship engineering between reporting frameworks, and quality assurance practices.
Learn how taxonomies serve as the backbone of digital reporting ecosystems and drive efficiency across multiple regulatory environments.
Notes On The XII Packaging Specifications
The first XBRL International Inc (XII) packaging specification, developed in 2015, was aimed solely at providing a standard mechanism for packaging XBRL taxonomies, not reports, in ZIP archives (a compressed, portable, single file containing a directory and file...
Misleading Labels – Fraud or Failure?
In my previous blogs, I have talked about how the iXBRL document validation process consists of a number of steps, like a ladder. If the validation process returns a failure at one step, it must stop processing immediately. It must NOT move on to the next step. Why?...
Schemas and XBRL
The invention of schemas to provide formal definition of the contents of XML documents was one of the most important innovations accompanying the creation of the World Wide Web. For the first time, it was possible to develop a generic data validator which was...
Taxonomies As Easy As One-Two-Three
When CoreFiling undertook a survey of data collectors, we found a core message coming through: “Writing taxonomies should be as easy as possible and as automated as possible!” CoreFiling took this on board when moving our Taxonomy Management System (TMS) out of the...
XBRL Data Collection: The Four Data Quality Rules
Business rules can be found throughout regulatory reporting programmes, with everything from proportionality to supervisory process defined in a single rulebook. Automation of these rules allows regulators to reduce the cost of regulation and free up specialists from...
XBRL instance document integrity
What is instance document integrity? Any discussion about the capabilities of XBRL taxonomies would be incomplete without considering mechanisms that help to ensure the integrity of instance documents prepared in accordance with them. But what do we mean by...
A simple law of numbers to identify fraud… Benford’s Analyser
As part of our drive to showcase how innovative apps can be built on the True North® Data Platform, we’ve released a new at-a-glance fraud indicator tool. And it’s free on our website! The design team behind this app were inspired by the principles of Benford’s law....
XBRL accounting taxonomy design and categorisation – Part 3: Coherence
In this series of articles, we propose a categorisation of taxonomies based on different aspects of their design. Using this categorisation we look at the evolution of taxonomy design through three generations. What is taxonomy coherence? Our dictionary provides two...
XBRL accounting taxonomy design and categorisation – Part 2: Architecture
In this series of articles, we propose a categorisation of taxonomies based on three aspects of their design: architecture, coherence and extensibility. Using this categorisation we look at the evolution of taxonomy design through three generations. 1. An example of...