CoreFiling Blog
Taxonomy errors
In this age of digital reporting, hundreds of XBRL taxonomies are published every year. Our analysis at CoreFiling shows that there are a few common mistakes that repeatedly crop up in such taxonomies. These issues can limit...
Engineering the relationship between digital reporting standards
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...
ESEF anchoring statistics
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...
Notes around 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?...
The Inline XBRL validation stack
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...
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...
Learning UX Design with the Interaction Design Foundation – a review
I first came across the Interaction Design Foundation about 18 months ago when my father-in-law, a data analyst at a large accountancy firm, told me that he’d been enjoying some of their content and thought I might like it too. He was right – in my role as Quality...
ESEF – Filing in iXBRL or XHTML?
The ESEF RTS - (EU) 2018/815 [1] - stipulates that: (2) Issuers should prepare their entire annual financial reports in the Extensible Hypertext Markup Language (XHTML) format... (4) ...consolidated financial statements in annual financial reports prepared either in...
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