• Paul Hulst, Deloitte Nederland
  • Ben Russell, CoreFiling
  • Andie Wood, IFRS Foundation


  • Revathy Ramanan, XBRL International Inc.
  • David Shaw, Financial Accounting Standards Board
  • Joel Vicente, CoreFiling
  • Paul Warren, XBRL International Inc.

Table of Contents

1 Abstract

Taxonomy authors using taxonomy-defined dimensions will run into the situation that certain concepts are not allowed for specific combinations of dimensions and domain members. XBRL provides a number of mechanisms for enforcing and communication the allowed combinations, and taxonomy authors must select which approach is most appropriate. This document provides guidance on the available approaches, and also covers how to prohibit the use of any taxonomy-defined dimensions for specific concepts. This guidance is targeted towards taxonomy authors and architects.

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