Point of View is a forum for opinions and thoughts from XBRL US and the XBRL community about business, industry, finance, regulation and legislation, where data standards can play a role. We welcome your feedback on the XBRL point of view.

AI and Structured Data: Optimizing Performance in Financial Markets

Highlights from the May 15, 2026, AI and Structured Data Forum, featuring the Securities and Exchange Commission, the AICPA, Auditchain, Broadridge Financial, the Center for Research toward Advancing Financial Technologies (CRAFT), Crowe LLP, Deloitte & Touche LLP, PwC, the Global LEI Foundation, Novaworks LLC, Stevens Institute of Technology, UBS Asset Management, and XBRL US.  Sponsored […more]

States Step In: Corporate Climate Reporting Summary

This summary highlights the discussion during the Corporate Climate Reporting workshop, held on April 21, 2026 during San Francisco Climate Week. The program featured a keynote discussion with Anne Simpson, Vice Chair, Official Monetary Financial Institutions Forum (OMFIF), followed by a panel discussion on climate mandates featuring: Greg Bartholomew, ISSB Technical Staff, IFRS Foundation; Marc […more]

April 14

Building on a Strong Foundation. 

By Campbell Pryde, President and CEO, XBRL US How the OIM Taxonomy Model Advances XBRL for Regulators and Why XBRL’s Continuing Evolution Makes it the Right Choice. XBRL has proven itself over two decades as the global standard for structured financial and regulatory reporting. The specification underpinning it — XBRL 2.1 — represents a sophisticated, […more]

Getting XBRL in LLMs for as-filed research

By David Tauriello, Vice President of Operations, XBRL US It’s generally accepted that structured data improves analysis. Recent advances in artificial intelligence mean getting machines to find and access machine-understandable structured data is also getting better. Structured data is the foundation of trustworthy AI. – Jensen Huang, President & CEO, Nvidia This post touches on four topics […more]

Earlier (2026)

From Implicit to Explicit: How the OIM Cube Definition Transforms XBRL Data Modeling

By Campbell Pryde, President and CEO, XBRL US This is the third in our blog series describing the proposed features of the OIM Technical Specification. Our last blog described the importance of the enhanced specification to optimize the performance of LLMs. The new specification is also designed to drive greater efficiency in the reporting and […more]