Filing rules are specific technical requirements, including descriptions of limitations of filing system. They are needed to ensure that XBRL and iXBRL reports are accepted by data collection systems used by regulators, exchanges and data aggregators. Each reporting programme defines a list of filing rules addressing more or less the same categories of rules.
The Filing Manual Task Force, working under XBRL International’s Best Practice Board, has come up with a checklist of commonly found XBRL and iXBRL report filing rules. This document is intended to be used as a reference by data collectors while defining filing rules for an XBRL reporting programme.
This checklist builds upon the previously published guidance discussing the broad principles for the creation and publication of filing rules. The checklist describes filing rules for different categories, such as those related to submission, use of Inline XBRL, report contents and built-in dimensions. It also provides examples of the types of rule that should not be included within filing rules.
Please send your feedback and comments on this draft guidance to the task force. The task force is working on a checklist for filing rules that relate to extension taxonomies – if you are interested in sharing your experience the task force would very much like to hear from you.
Access the checklist here.
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