UKSEF approach
1 minute read
The UKSEF approach uses a standard feature of iXBRL called Multiple XBRL Target Documents. This allows a single iXBRL report to generate multiple, distinct XBRL instance documents, each tailored for a different purpose or audience. For example, a single iXBRL report could contain XBRL facts intended for two different regulators.
Under the UKSEF approach:
- The default target document: Contains facts submitted to the FCA (e.g. consolidated financial statements), tagged using ESEF Taxonomy.
- The UKFRS target document: Contains facts submitted to Companies House (e.g. SECR disclosures), tagged using the FRC Taxonomy Suite.
To support the UKSEF approach the FRC Taxonomy Suite includes two entry points: ‘IFRS-UKSEF’ and ‘FRS-102-UKSEF’. These entry points must be used in UKSEF reports in place of FRS-102 or IFRS entry points (FRS-101 is not applicable to UKSEF reports).
| Name | UKSEF Tagging Guide 2025 v2.1 |
|---|---|
| Publication date | 12 March 2025 |
| Format | PDF, 1.3 MB. View HTML version |
| Name | UKSEF Conformance Suite v2.0 |
| Publication date | 12 March 2025 |
| Format | ZIP, 577.1 KB |