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This document is a review draft. Readers are invited to submit comments to the Taxonomy Architecture Guidance Task Force.

Editors

  • Revathy Ramanan, XBRL International Inc.
  • Erwin Kaats, Logius
  • Ben Russell, CoreFiling

Contributors

  • Paul Hulst, De Nederlandsche Bank
  • David Shaw, Financial Accounting Standards Board
  • Joel Vicente, CoreFiling
  • Paul Warren, XBRL International Inc.

Table of Contents

1 Introduction

Taxonomy change information is useful for stakeholders to understand the impact of changes and plan required actions. This guidance discusses different methods of communicating taxonomy change information and the scenarios in which these are most effective. The guide recommends approaches to communicating taxonomy changes to a diverse range of stakeholders. This guidance is targeted towards taxonomy authors and architects who are looking to communicate taxonomy change information or may be looking for additional feedback while implementing changes. Note that published taxonomy change information may be considered as a permanent feature by stakeholders and may become a dependency for their business processes such as the running or updating of software. The intention to publish taxonomy change information consistently or otherwise should be declared and committed by the taxonomy owners. Taxonomy re-use guidance covers considerations for communicating changes in the case of reusing an existing taxonomy.

2 Types of changes

Taxonomy change information covers different types of changes such as architectural, content or filing rules. The audience to consider for communications of these changes range from those requiring a general understanding of the scope of the change to those requiring exact details of every change. The rest of this section addresses each type of change in terms of the audience and options available.

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