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What is the difference between XBRL and iXBRL?

Published:  17/01/2018
What is the difference between XBRL and iXBRL?


While these are fairly new terms for South African preparers of financial statements, you have a short time to implement as the Companies and Intellectual Property Commission (CIPC) has mandated the submission of Annual Financial Statements (AFSs) for all entities from 1 July 2018 through iXBRL.


  • XBRL (eXtensible Business Reporting Language) is a global standard for exchanging business information digitally. This is done through tagging business and financial reports which increase the transparency and accessibility of business information by using a uniform format.  This information is presented in an XML format called an instance document which is encoded to be machine readable only.
  • iXBRL or Inline XBRL is a development of XBRL that is based on the same global standard that enables a single document to provide both human-readable and structured, machine-readable data typically in an HTML format that can be opened in any standard browser.

iXBRL is the specific format of XBRL that CIPC requires entities to submit their Annual Financial Statements in.

Caseware Africa currently has an XBRL embedded solution which allows you to tag your financial statements and produce the iXBRL required export file. We are highly involved in the CIPC XBRL project since its inception and are enhancing the current XBRL tagging functionality within our templates to offer an automated solution to further reduce your time spent on the preparation of financial statements. 
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