short/medium term, incorporating it as an ISO
(International Organization for Standardization)
standard and with some revision. In particular, the
review should improve certain aspects such as the
best coverage of different use cases, both to better
cover certain financial cases (statistical and
transactional) and non-financial cases.
ACKNOWLEDGEMENTS
This article was made possible thanks to XBRL Spain
especially I. Boixo and M. T Sainz Ph. D. affiliated
with XBRL Spain and Bank of Spain, and the support
of A. Azcoaga from EIOPA. Finally, my deep thanks
to my assistant, A. Forner, who passed away last May.
Since, without their work and effort, this research
work would not have been carried out.
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