Over the last few months Workiva has heard from our customers and their auditors as well as from the broader ESEF and XBRL Community about conflicting interpretations of ESMA’s guidance on the technical construction of a text block tags found in Section 2.2.6 of the ESEF Reporting Manual. We have heard that HTML re-rendering of text block fact values are not always human readable due to overlapping content, despite their semantic structure being maintained. To help mitigate these challenges Workiva has begun development efforts to adjust our iXBRL generation process to ensure the text blocks will be human-readable when re-rendered as HTML after extraction. We will be rolling out this change to all our customers around the end of January, at which point a new iXBRL generation is all that will be required for an ESEF Filing to take advantage of this improvement.
We will post a follow up to this announcement when this change has been released.