xbrl quality


XBRL Assurance & Support

Assessing the quality of digital XBRL reports

Regulators, investors, companies, and analysts increasingly use XBRL data for their analyses. This enhances the need for reporters to control the quality of the digital disclosure of financial and non-financial information. Deloitte offers XBRL assurance services to assess and elevate the quality of digital, tagged information.


Many regulators, investors, and other stakeholders turn to digital data as they realise the value of analysing financial and non-financial reports electronically. Digital data provides detailed information that is easy to consume and interpret. Investors base their buy and sell decisions on it. Regulators use it to supervise the markets and select companies for closer inspection. Additionally, incorrect filings may be rejected by regulators, often resulting in fines. This requires reporters to make sure these parties use the right information and interpret their company’s data correctly. 

Deloitte provides assurance on the quality of XBRL reports by effectively combining XBRL expertise and audit experience to review your XBRL reports to verify the content and technical completeness.

Added value

Many reporters have limited experience or skills to verify the process and output of their XBRL reports and the correct application of the XBRL filing requirements, whether they choose to outsource or do the reporting in-house. Assessing the completeness, accuracy and consistency of XBRL-tagged data helps to minimise the risk of communicating incorrect information to stakeholders.


David Delicata

David Delicata

Assurance Leader

David joined the firm in 1992 following his graduation in accountancy from the University of Malta. David, who is a fellow of the Malta Institute of Accountants, has led several audit and related assi... More

Damian Heath

Damian Heath


Damian leads the Enterprise Technology and Performance service line within the Consulting Business at Deloitte in Malta, incorporating three core pillars: ERP, CRM and HCM platform delivery and adviso... More