ICAEW.com works better with JavaScript enabled.

Digital reporting

Find out more about digital corporate reporting and eXtensible Business Reporting Language (XBRL). Discover the latest developments, best practice and techniques with our selection of links, articles and guides.

What's on this page?

  • Online articles
  • ICAEW guidance and support
  • Other resources
  • Articles and books from the Library

Contact the Library

Expert help for your enquiries and research.

E  library@icaew.com

T  +44 (0)20 7920 8620
F  +44 (0)20 7920 8621

Online articles

The library provides access to a range of articles in full text from leading business, finance and management journals. Access to articles is provided to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Quality group proposes XBRL rules to reduce errors

The article announces that the Data Quality Committee of XBRL US, a consortium advocating digital financial reporting, has developed guidance and validation rules that can prevent or identify errors on XBRL data filed with the US Securities and Exchange Commission (SEC). Topics covered include errors that can be detected by the validation rules, the members of the committee, and the comment of committee chair Mike Starr on the rules.

A look at trends and challenges for XBRL filers

A new report finds some interesting trends on how companies are incorporating and using XBRL, the interactive digital tagging system for financial reporting. According to the survey, companies are bringing more of their XBRL process in house, although they continue to face several challenges with preparing XBRL filings and remain concerned about its usefulness compared to its cost.

XBRL system finally starting to show progress

As the smallest public companies complete the final phase of the multi-year XBRL rollout in 2013, the digital tagging system for corporate financial reports is showing progress.

ICAEW guidance and support

XBRL (eXtensible Business Reporting Language)
News updates, background information and links to policy statements and guidance on specific XBRL-related issues.

Other resources

XBRL: When to tag, how to tag, what to tag
Practical guide produced by HMRC in November 2013.

XBRL guide for UK businesses
Guidance produced by HMRC in April 2011 explaining what XBRL is and how to file company accounts to HMRC and Companies House in iXBRL format.

XBRL International
International consortium developing XBRL, backed by AICPA. The site contains a mixture of background and technical information, with information on best practice and recognised taxonomies, and is the key site for XBRL issues.

XBRL International Jurisdictions
Contact details and links to established local jurisdictions (including XBRL UK) for regional information and support.

XBRL — eXtensible Business Reporting Language
Summary from Deloitte's IAS Plus with links to news updates, bulletins and useful organisations.

XBRL and IFRSs
IASB project updates with links to the IFRS taxonomy, summaries and support materials.

Articles and books in the Library collection

To find out how you can borrow books from the Library please see our guide to book loans. You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by web chat or by email at library@icaew.com.

ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.