by Andy Greener | May 18, 2021 | Taxonomy, XBRL Org
The first XBRL International Inc (XII) packaging specification, developed in 2015, was aimed solely at providing a standard mechanism for packaging XBRL taxonomies, not reports, in ZIP archives (a compressed, portable, single file containing a directory and file...
by Andy Greener | Jan 31, 2018 | Taxonomy, XBRL
What is instance document integrity? Any discussion about the capabilities of XBRL taxonomies would be incomplete without considering mechanisms that help to ensure the integrity of instance documents prepared in accordance with them. But what do we mean by...
by Andy Greener | Dec 20, 2017 | Extensibility
What is taxonomy extensibility? To recap from the first post in this series, “an XBRL taxonomy is the formal definition of a financial or business reporting vocabulary for a given jurisdiction or reporting domain, imparting meaning to the concepts which describe the...
by Andy Greener | Nov 30, 2017 | Taxonomy, US GAAP, XBRL
In this series of articles, we propose a categorisation of taxonomies based on different aspects of their design. Using this categorisation we look at the evolution of taxonomy design through three generations. What is taxonomy coherence? Our dictionary provides two...
by Andy Greener | May 31, 2016 | IASB, Taxonomy, US GAAP, XBRL
In this series of articles, we propose a categorisation of taxonomies based on three aspects of their design: architecture, coherence and extensibility. Using this categorisation we look at the evolution of taxonomy design through three generations. 1. An example of...
