Explore the technical depth and practical applications of eXtensible Business Reporting Language (XBRL) through expert analysis and innovative solutions.
Our XBRL content spans specification development, instance document integrity, inline XBRL capabilities, fraud detection applications, and the evolution of digital reporting standards. Discover how XBRL transforms business data into machine-readable, standardized formats for global regulatory compliance.
Every listed company in the EU now files its annual report with eXtensible Business Reporting Language (XBRL) tags embedded in the document. The European Single Electronic Format (ESEF) mandate put those tags there, and the audit report changed with them. Auditors...
Organisations around the world are increasingly required to submit financial and regulatory information in structured digital formats such as XBRL and iXBRL. Producing these filings requires reports to be tagged, checked against the relevant taxonomy and validated...
A reporting deadline approaches, and hundreds of spreadsheets start arriving from banks, insurers, or listed companies. Every institution has used the same template, yet no two submissions are quite alike. Rows have been inserted, formulas overwritten, units changed,...
Your annual report went to the auditor on Friday and came back on Monday with forty issues requiring correction before it could be accepted. Some are invalid tagging decisions, some are extension concepts that were never anchored, and some are filing requirements that...
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...
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...
New taxonomies are published by regulators for a variety of reasons, to fix issues, introduce new report types or to apply year-on-year changes. CoreFiling customers are used to being given access to new versions of reports well before they are required, but how do we...
In this post, we consider how relationships between the growing number of digital reporting standards can be engineered to increase the efficiency of the data across reporting ecosystems. Digital standards Reporting standards usually contain a narrative supported by...
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...
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...