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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.

FRC resources

Structured digital reporting: Improving quality and usability
FRC Lab report published in September 2022 analysing the first year of mandatory reporting. It highlights areas for improvement and suggests better practice in process, usability and design, and tagging.

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.

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

Online articles

The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use. 

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.

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 through our document supply service.

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