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.
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]

March 5

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]

Creating a Cleaner Semantic Data Model for XBRL

By Scott Theis, President/CEO, Novaworks; Chair, XBRL US Domain Steering Committee (DSC); Leader, XBRL Technical Advisory Committee for XBRL US (XTAC); Member, XBRL Standards Board and OIM Working Group. In our last blog, Modernizing XBRL, we explored why the time is right to simplify and modernize the XBRL technical specification. One of the strongest forces […more]

Modernizing XBRL

By Scott Theis, President/CEO, Novaworks; Chair, XBRL US Domain Steering Committee (DSC); Leader, XBRL Technical Advisory Committee for XBRL US (XTAC); Member, XBRL Standards Board and OIM Working Group. XBRL is modernizing and simplifying. The XBRL community has begun laying the groundwork for a new XBRL technical specification that can be put in place to […more]