CompliantCloud supports a uniform process. In short, it is the process where we ensure certain filling rules are applied in an XBRL instance document.
The background is that business reporting through XBRL requires a certain structure. This structure is provided by different standards and rules at different levels.
- XML files which are structured. Standards are provided based on technical implementations, schemas, and standards
- XBRL schemas and taxonomies
- Additional business rules and filing rules
The last two points are typically defined by regulatory bodies like SBR-NL, Chamber of Commerce, SBR Nexus.
Several software developers and application vendors create XBRL instances that comply with the XML and XBRL schemas but where the XBRL does not comply with certain best practices. Some regulators might refuse an XBRL instance which is XML and XBRL valid but not best practice. The table below provides an overview.
CompliantCloud detects after uploading and before it starts processing into the application if the provided Business Report is classified as ‘uniform’ or not. As stated in the table above the following cases are supported in the ‘uniformation’ process.
- Lang Attribute – xmllang attribute is for some regulators is mandatory
- Non Canonical Namespaces – The used prefixes and namespaces should be according to the taxonomy, custom prefixes are XML valid but are not best practice
- Unused Contexts – Unused contexts are in many cases not allowed
- Unused Namespaces – Unused contexts are in many cases not allowed
- Unused Units – Unused contexts are in many cases not allowed
- Unclassified Characters – Unclear or unallowed characters
Separately there is a report available within the application that provides an overview of duplicated items detected. We define the following cases:
- Duplicate Contexts – Duplicate contexts are confusing and should be used
- Duplicate Facts – Duplicate facts are not a best practice, even if XML allows it a user cannot decide what to do with the duplicate facts. The options typically are aggregate, ignore the second, etc
- Duplicate Units – Duplicate units are not recommended to be used
Within the application, CompliantCloud prompts the user when an XBRL report is not uniform.