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


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

Table of Contents

1 Abstract

Taxonomy authors using dimensions will run into the situation that certain facts are not allowed for specific combination of members. The taxonomy authors must inform the users which combinations are allowed and which are not allowed and they must decide how to enforce this through the methods the XBRL specification provides. How to prohibit the use of any dimensions for specific reportable concepts is not addressed here.

The full article is exclusively accessible to members of XBRL International.

If you or your organisation is a member but you do not have an XBRL username and password, please register for an account.

Not yet a Member?

Join XBRL today in order to get access to exclusive content, and other membership benefits:

  • Discounted conference attendance
  • Access to our Global Community
  • Use of the XBRL logo to promote your products and services
  • Early visibility and ability to influence new standards through Working Group participation
  • Inclusion in our Tools and Services directory

Learn more about joining the consortium.


Would you like
to learn more?

Join our Newsletter mailing list to
stay plugged in to the latest
information about XBRL around the world.

By clicking submit you agree to the XBRL International privacy policy which can be found at xbrl.org/privacy