by Michalis Georgiou | Nov 11, 2024 | Digital Future Reporting, ESEF, Inline XBRL, Taxonomy
The European Single Electronic Format (ESEF) has changed how issuers experience the final stage of the audit. However, this changed experience is not the same for all. Issuers around Europe have examined the ESEF software and services markets and have made their...
by Mark Goodhand | Jul 23, 2024 | Digital Future Reporting, ESEF, Inline XBRL, Taxonomy
Introduction My view is that most filing rules shouldn’t exist; not in their current form, at least. The EDGAR XBRL Guide is 137 pages of PDF. The ESEF reporting manual is 54 pages of PDF. Every country with an XBRL filing programme has a filer manual, sometimes...
by Philip Allen | May 10, 2021 | Quality, Solutions, Taxonomy
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?...
by Philip Allen | Apr 27, 2021 | Inline XBRL, Quality
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 has...
by Philip Allen | Apr 9, 2021 | Quality, Taxonomy, 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...
