This document is a public draft. Readers are invited to submit comments to the Implementation Guidance Task Force.


  • Kathryn Dobinson, CoreFiling
  • Paul Warren, XBRL International Inc.
  • Revathy Ramanan, XBRL International Inc.


  • Carol Baskey, RPM International Inc.
  • Shilpa Dhobale, IRIS Business Services
  • Pierre Hamon, etXetera Solutions XBRL
  • Ian Hicks, CoreFiling

Table of Contents

1 Abstract

This guidance document explains the "Extensible Enumeration" features of XBRL that allows the definition of concepts with a list of allowed values. This document covers both Extensible Enumerations v1.0 and v2.0 specifications, and describing the differences between them and providing recommendations on choosing which to use. It is primarily targeted towards users seeking a basic understanding of the specifications, such as taxonomy architects and taxonomy authors. This document is not intended to explain the technical details of the Extensible Enumerations specifications.

2 What are Enumerations?

It is sometimes desirable for a fact in an XBRL report to have a value which is taken from a predefined list. Where this occurs, it is known as an enumeration. For example, a company may be required to report the country in which its head office is located. In the absence of an enumeration, different companies may use different values to represent the same country, for example "The Netherlands", "NL", "Netherlands" and "Nederland" might all be used to refer to The Netherlands. Using an enumeration ensures that all documents use the same value, improving consistency and comparability.

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