FRC seeks research to benchmark XBRL vs PDF/HTML in AI reporting.
The Financial Reporting Council (FRC) seeks a research provider to benchmark the value of XBRL structured data against PDF and HTML formats in an AI-driven reporting environment. The study will assess AI model performance on accuracy, completeness, consistency, and explainability across numerical, accounting standard-related, and narrative information. The FRC requires robust comparative evidence to support its digital reporting agenda. The provider must propose a research design, justify AI models and testing methods, and deliver evidence-based findings.