Learning Objectives

  • Understand the different XBRL report formats and their purpose in addressing various reporting needs
  • Identify the characteristics and advantages of each XBRL format (xBRL-XML, Inline XBRL, xBRL-JSON, and xBRL-CSV)
  • Recognise the recommended use cases for each format based on reporting environments and data volumes

Introduction

Over the years, XBRL reporting has evolved to serve a wide variety of needs. From its early days using only XML files, the standard has expanded to offer new formats that respond to different priorities, whether simplifying data integration, improving human-readability, or managing large volumes of information efficiently.

Selecting the appropriate XBRL report format involves both technical considerations and careful evaluation of the reporting context. Factors such as the intended audience, the nature and volume of the data, and the primary objective, all play a critical role in determining the optimal format.

Currently, the XBRL report formats available are:

  • xBRL-XML: The conventional XML format defined by the XBRL v2.1 specification.
  • Inline XBRL (iXBRL): A format for embedding XBRL tags within a human-readable, HTML document.
  • xBRL-JSON: A simple, JSON-based format for XBRL data.
  • xBRL-CSV: An efficient, CSV-based format, particularly well-suited for bulk data reporting.

Each of these formats serves different purposes, and understanding when and why to use each one can help improve efficiency, reduce implementation costs, and ensure a better experience for both report preparers and data users.

Which XBRL report format to choose?

This section provides a detailed overview of the four formats and offers practical guidance to help regulators select the one that best fits their goals.

xBRL-XML

The xBRL-XML format was the first to be developed under the XBRL standard. It is based on XML and has been used for many years in regulatory reporting systems around the world. It is supported by a wide range of tools and systems.

The format leverages the strong validation capability offered by XML Schema. It enjoys a strong eco-system and community support. The format can be inefficient when working with large volumes of data owing to its verbose syntax and the need to parse the entire document in order to process a single fact.

A regulator or government agency that has been receiving] quarterly financial statements from thousands of companies using the same system for many years may already have systems designed to process and validate xBRL-XML files. Switching to another format would require upgrades and testing. In this case, sticking to xBRL-XML ensures continuity and minimises disruption.

When to Use xBRL-XML

xBRL-XML is well-suited for newly designed reporting systems operating within structured environments where advanced human-readable outputs or API-friendly formats are not a requirement. Its wide compatibility and maturity make it a dependable and consistent option for data collection.

  • Use xBRL-XML for new closed environment reporting systems if the intuitive representation offered by other formats is not required, and will not be required in future.
  • Use xBRL-XML for new closed reporting requirements within an existing filing infrastructure if efficient report size is not a concern, and will not be a concern in future.

To provide a simplified model, not all features of original XML-based format are supported in the OIM. When adopting xBRL-XML, data collectors should ensure that the reports conform to the OIM constraints for ease of future migration.

xBRL-XML Examples

Several regulators across Latin America have implemented xBRL-XML successfully for supervisory and validation purposes. These real-world cases illustrate how the format is used in practice for large-scale financial data collection.

The following official sources provide access to xBRL-XML reports, submitted by regulated entities, showcasing how the format operates in real reporting environments:

Chile: Implementation by the Comisión para el Mercado Financiero (CMF)

Colombia: Implementation by the Superintendencia Financiera

Inline XBRL (iXBRL)

An Inline XBRL report is an XHTML document (a variant of HTML) with XBRL tags embedded in it. It can be viewed directly in a web browser and allows a single document to provide both tagged data and a human-readable report. The tagged data can be extracted using XBRL software for automated data consumption, or to provide interactive features when viewing the report. The extracted tagged data benefits from the strong validation capabilities of xBRL-XML.

Preparers can control the presentation and organisation of the report while it still retains all the machine-readable structure required for validation and analysis.

This format is helpful in open reporting environments, where published reports need to be readable by the public, investors, analysts, and regulators.

A listed company publishing its annual financial report may use Inline XBRL to produce a single document that serves both human-readable and machine-readable purposes. Instead of preparing separate files for readers and regulators, iXBRL enables the company to present a formatted, browser-viewable report while embedding all the necessary XBRL data for extraction and validation by regulators and software tools.

This approach reduces duplication, improves data consistency, and ensures consistency for all users of the report.

When to Use Inline XBRL

  • Use Inline XBRL for collecting data in an open reporting environment where preparers need control over the report presentation and appearance.
  • Use Inline XBRL to prevent preparers from needing to duplicate efforts and prepare separate human-readable and structured reports.
  • Use Inline XBRL for report publication to allow for user interaction with structured data while viewing the report. In this case, also consider publishing the report data in xBRL-JSON, as discussed below.

Inline XBRL (iXBRL) Example

Inline XBRL has become the preferred format in many public disclosure systems where human-readability and regulatory compliance must coexist. Its adoption is growing globally, especially in markets where reports are expected to be both readable to the public and processable by automated systems.

An example of iXBRL in practice is the iXBRL version of XBRL International’s 2023 Annual Financial Statements. This example demonstrates how structured disclosures can be presented in a clean, readable page while embedding all the XBRL data needed for validation and extraction.

See also XBRL International’s separate guidance on when to choose Inline XBRL.

xBRL-JSON

xBRL-JSON provides a simple representation of XBRL data in JSON format. JSON syntax is widely supported, lightweight, and very easy to work with in almost all programming languages. The format is intuitive and can be quickly understood by someone new to XBRL.

One of the most valuable aspects of xBRL-JSON is its ease of adoption for consuming structured data. A small fintech company developing a dashboard for comparing key financial metrics across hundreds of entities can efficiently ingest xBRL-JSON reports into their application using standard tools.

While xBRL-JSON is especially effective for data publication and consumption, it can also serve as a collection format in structured, closed environments where consistency across entities is maintained. xBRL-JSON’s intuitive structure facilitates report generation by software vendors with limited XBRL expertise, particularly in small to medium-scale implementations.

When to use xBRL-JSON

While xBRL-JSON is especially effective for data publication and consumption, it can also serve as a collection format in structured, closed environments where consistency across entities is maintained.

  • xBRL-JSON is the preferred choice for publishing XBRL reports.
  • If reports are collected in a format other than xBRL-JSON, such as Inline XBRL, data collectors should consider publishing reports in xBRL-JSON in addition to the original format.
  • xBRL-JSON can be also be used as a data collection format for small and medium sized reports in a closed reporting environment. As the format is intuitive and easy to understand it may be easier for software vendors without existing XBRL expertise to produce xBRL-JSON reports.

xBRL-JSON Example

The xBRL-JSON transformation of the PREMIER FOODS PLC iXBRL report, for the reporting date 29 March 2025, can be found at this link.

The conversion of other European Single Electronic Format (ESEF) filings into xBRL-JSON format are also available at filings.xbrl.org, a repository maintained by XBRL International.

Detailed information about the format can be found in the xBRL-JSON tutorial.

xBRL-CSV

xBRL-CSV uses the widely supported CSV format, and has been optimised for the efficient reporting of very large datasets, particularly those consisting of many rows of repeating “records”. The efficiency is achieved via a flexible, JSON-based metadata definition mechanism which allows the format of CSV tables to be tailored to specific reporting requirements. The metadata would typically be defined by the data collector, allowing preparers to focus on creation of CSV data tables.

The key advantage of xBRL-CSV is its ability to handle large-scale datasets while keeping file sizes small and processing times fast.

In a typical scenario, a central bank collects detailed credit and loan data from financial institutions every month. Each submission may include hundreds of thousands of rows. With xBRL-CSV, the same data can be transmitted in a light, tabular format that systems can ingest and process much more efficiently.

When to Use xBRL-CSV

  • xBRL-CSV is the preferred option for collecting large volume data in closed reporting environments.
  • Use xBRL-CSV when the data collected is tabular in nature.

xBRL-CSV Example

To better understand how this format works in practice, XBRL International provides a tutorial that includes practical examples and explanations. It demonstrates how to structure reports using CSV files and how to associate those data tables with the definitions expressed in a JSON-based metadata file.

Key Features and Use Cases by Format

The following table provides a consolidated overview of the key characteristics, interoperability features, and recommended use cases for each XBRL report format.

Format Interoperability Key Advantages Recommended Use Cases
xBRL-XML Ensures interoperability with existing systems and a wide range of XBRL tools that support traditional xBRL-XML processing. High compatibility with existing tools and systems.
Ideal for small to medium volumes in closed environments.		 New reporting requirements in closed environments where file size is not an issue.
Reusing existing infrastructure.
Inline XBRL (iXBRL) Enables a single document to be both human-readable (via web browsers) and machine-readable for automated validation and data extraction. Allows preparers to control the report’s presentation.
Facilitates the publication of reports readable by both humans and machines.		 Open reporting environments prioritising presentation control.
Avoiding separate structured and human-readable reports.
xBRL-JSON Provides a lightweight, developer-friendly format that integrates easily with modern data systems and APIs. Compact, efficient and easy to understand for developers without prior XBRL experience.
Lowers the barrier for consuming structured data.		 Publishing XBRL data in an accessible format.
Complementing Inline XBRL for publication.
Small to medium data volumes in closed environments.
xBRL-CSV Supports large-scale data exchange by enabling efficient transmission, storage, and processing of extensive tabular datasets across different systems. Highly efficient for large volumes of tabular data.
Significantly reduces file sizes compared to XML.		 Collecting large volumes of tabular data in closed environments.
Facilitating the processing and transmission of large datasets.

Summary

XBRL offers a flexible set of report formats designed to meet a wide range of use cases, from detailed supervisory data collection to public disclosures. Choosing the right format depends on whether the report is intended for internal regulatory use or public consumption, the nature and volume of the data — from a few key metrics to large tabular datasets — and whether the goal is machine-readability or accessibility for non-expert users. Each format addresses these priorities differently. Selecting the appropriate format ensures efficient data transmission, user-friendly publication, and smooth integration with existing infrastructure. Regulators and preparers should align their choice with technical requirements, audience expectations, and the long-term maturity of their reporting ecosystem.