XBRL accounting taxonomy design and categorisation
1. The future of taxonomy design This is the first in a series of articles in which I propose a novel categorisation of accounting taxonomies based on three aspects of taxonomy design: Architecture,...
View ArticleXBRL accounting taxonomy design and categorisation – Part 2: Architecture
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...
View ArticleXBRL accounting taxonomy design and categorisation – Part 3: Coherence
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...
View ArticleXBRL accounting taxonomy design and categorisation – Part 4: 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...
View ArticleXBRL instance document integrity
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...
View ArticleNotes around XII packaging specifications
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...
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