Financial Reporting Taxonomies - Approved

A taxonomy which is given Approved status by XBRL International must meet a number of quality criteria.  In summary, it must:

  • Comply with the Financial Reporting Taxonomies Architecture (FRTA) document, which is published in the Taxonomy Guidance section.  
  • Have been used to create a number of instance documents which confirm it adequately covers the data it purports to represent. 
  • Have been through a period of open review following initial Acknowledgement. 

The Taxonomy Recognition process does not specifically address other issues such as ease-of-use or the completeness of accounting/reporting content. The detailed requirements for Approval are set out in the Taxonomy Recognition section.
 

XII Approved Taxonomies Are:
 

United States Taxonomies (2009 version)
The US Financial Reporting Taxonomy Framework is a collection of taxonomies that can be used for building different financial reporting taxonomies for various reporting purposes. For example, the "Commercial and Industrial" and "Banking and Savings" taxonomies are designed to represent financial reports for those particular sectors.  These taxonomies were published as Acknowledged taxonomies and were granted Approved status by XBRL International after a period of public review, feedback and revision.

XBRL US GAAP Taxonomy 2009
XBRL US Accountants' Report Taxonomy 2009
XBRL US Country Taxonomy 2009
XBRL US Currency Taxonomy 2009
XBRL US Document and Entity Information Taxonomy 2009
XBRL US Exchange Taxonomy 2009
XBRL US Investment List Taxonomy 2009
XBRL US Management's Discussion and Analysis Taxonomy 2009
XBRL US Management Report Taxonomy 2009
XBRL US North American Industrial Classification System (NAICS)
XBRL US SEC Certification Taxonomy 2009
XBRL US Standardized Industrial Classification (SIC) Taxonomy 2009

CL China Listed Taxonomy (CLCID)  March 26, 2010
CN Listed Company Information Disclosure (CLCID) Security Company Elements (SCE)

US Schedule of Investments Taxonomy 2008  March 18, 2010
Represents a Schedule of Investments for any US GAAP investment holdings report and particularly those in the “Form and Content Schedules” of SEC Regulation S-X (17 CFR part 210).

China Fund Company Information Disclosure Taxonomy (CFCID)  March 26, 2010

US - Mutual Fund Risk Return Summary Taxonomy 2008  March 18, 2010
This taxonomy represents Items 2, 3 and 4 of US SEC Form N-1A, known as the Risk/Return Summary of a mutual fund Prospectus. 

United States Taxonomies (2008 version - now superseded)
XBRL US has published a final (2008) set of taxonomies that supersede the versions published in 2005 and 2006.

United States Taxonomies (2005-6 versions - now superseded)
The US Financial Reporting Taxonomy Framework is a collection of taxonomies that can be used for building different financial reporting taxonomies for various reporting purposes. For example, the "Commercial and Industrial" and "Banking and Savings" taxonomies are designed to represent financial reports for those particular sectors.  These taxonomies were published as Acknowledged taxonomies and were granted Approved status by XBRL International after a period of public review, feedback and revision. 

US GAAP - Investment Management
US GAAP - Commercial and Industrial
US GAAP - Banking and Savings Institutions
US GAAP - Insurance
SEC Certification
Management Report
Accountants Report
MD&A

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