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White papers

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The count-down to Solvency II Pillar 3 reporting
This document provides background to the new Solvency II reporting requirements, highlighting some challenges and providing details of CoreFiling products and services to help insurance companies meet their regulatory obligations.
Introduction to FRS 101 and 102
This document provides insight into the new FRS accounting standards, explores the impact the changes will have on XBRL report filers and discusses how Seahorse will help to minimise any disruption caused by the introduction of the new taxonomies.
XBRL review and quality assurance
This document describes how CoreFiling Professional Services can be used to enhance an organisation's ability to provide world-class review and quality assurance for XBRL filings.
Assurance considerations for interactive data: Some risks and mitigation techniques
The paper outlines the kind of risks for which auditors need to be on the lookout and suggests an initial range of techniques for mitigating or detecting material misstatement in XBRL reports. Some tentative conclusions about the key issues for management and auditors are reached.
XML flattened: The lessons to be learnt from XBRL
This paper examines how and why XBRL takes an approach that may initially seem counter-intuitive, and looks at the advantages and disadvantages of its separation of structure from content from a number of angles, particularly validation, information reuse and versioning.
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