This XBRL Taxonomy Guidance Document (XTGD) gives analysis and guidance on select taxonomy aspects that were chosen to cover a cross section of the challenges that taxonomy architects face, including:
- Architectural choices for filing programs
- Data modelling
- Application of taxonomy architecture features
All data is sourced from XBRL taxonomies in current production use, and guidance is provided in the XTGD based on analysis of this data and the collective taxonomy architecture and implementation experience and knowledge of the TAGTF members. The taxonomies analysed were predominantly used in filing programs concerned with the collection of financial statements and this focus is reflected in the XTGD. Future versions of the XTGD will respond to the continued need for objective guidance on other aspects of taxonomy architecture.
