Business reporting through XBRL requires 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 

Several software developers and application vendors create XBRL instances which comply to the XML and XBRL schemas but where the XBRL does not comply to certain best practices. Some regulators might refuse a XBRL instance which is XML and XBRL valid but not best practice.  

Some examples: 

  • Lang Attribute – xmllang attribute is for some regulators is mandatory. 
  • Unused Namespaces – Unused namespaces are in many cases not allowed. 
  • XBRL report syntax order should be structured where the prefixes being applied according XBRL specification and where elements are ordered so that referees precede references is applied. 

Semansys provides two ‘routes’ in this case. The first route; validate and render the instance without any change is made. The second route; validate and render where uniformation is applied to the instance. The second route provides both the original and modified instance document. Additionally, we also provide a method ‘DoUniformInstance’ where provides the document with changes made.  

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