XBRL credentials

CoreFiling has been engaged in the XBRL community since 2002, and has contributed more than any other organisation to the development and promotion of the XBRL standards.

Some of the more substantial CoreFiling contributions are listed below.

Working groups and committees currently chaired

• XBRL UK jurisdiction – Philip Allen
• Base Specification and Maintenance Working Group – Mark Goodhand
• Best Practices Board – Ian Hicks
• Taxonomy Architecture Guidance Working Group – Ben Russell

XBRL Table Linkbase specification

CoreFiling provided full-time, expert resources to the XBRL Rendering Working Group to revise and rewrite the stalled table linkbase specification at a time when European regulators were having difficulties developing implementations because of the incomplete state of this key standard. At substantial cost, CoreFiling took over the editorship of the specification and contributed substantial intellectual property in the form of conformance suite tests and other work, in order to push the specification to a successful completion. This work involved a number of CoreFiling staff over a long period of time, engaged in development and prototyping of the standard, editing and proving of the specification, schemas and tests, and promotion and support of the standard in industry forums and working groups.

Inline XBRL specification

CoreFiling devised the original concept of Inline XBRL (iXBRL), developed it and promoted it through the XBRL International working group process. The work on iXBRL included: working through the original innovations, promoting and arguing the case in the international XBRL community, building the specification and liaising with government departments to ensure that it would be consistent with their long term needs.

Examples of XII standards edited or authored

• Inline XBRL specification, parts 0, 1 and 2
  • Part 0 – Primer
  • Part 1 – Specification
  • Part 2 – Schemas
• Financial Reporting Instance Standards specification
• XBRL Generic Links specification
• Specification for Financial Reporting Taxonomies Architecture 1.0 specification
• Versioning Base 1.0
• iXBRL Transformations Registry
  • Version 1.0
  • Version 2.0
• XBRL Table Linkbase 1.0

Examples of contributions made to XII specifications

• Extensible Business Reporting Language (XBRL) 2.1
• XII Formula 1.0
• Transformation Rules Registry – Process 1.0
• Versioning Concept Basic 1.0
• XBRL Dimensions 1.0
• XBRL Versioning Specification 1.0
• XII Transformation Registry 2

Development of standards processes

CoreFiling introduced to the consortium the following:

• the use of revision control and continuous integration systems
• the use of conformance suites in the development of specifications
• the establishment of the XBRL Standards Board to enforce common technical standards over working groups