Open community of practice for filing and XBRL with Open Source
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Proof of concept iXBRL converter  to XBRL

In the Field Test for the European Single Electronic Format (ESEF) of the The European Securities and Markets Authority (ESMA) the output format is iXBRL based in the ESEF Taxonomy 

In the examples provided, each case has an iXBRL file (in both versions, with and without iXBRL viewer) and the corresponding XBRL instance document. See for instance the report Ferrovial2016

The proof of concept iXBRL converter to XBRL is a simple Excel spreadsheet with a small VBA program asking for an iXBRL file and generating the corresponding XBRL instance document, while showing the content in a spreadsheet. The hence generated XBRL file would be then compared with the example XBRL.

The converter is operational but still incomplete. Comments welcomed to !