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

Editors

  • Revathy Ramanan, XBRL International Inc.
  • Ben Russell, CoreFiling
  • Paul Warren, XBRL International Inc.
  • Andie Wood, Workiva

Contributors

  • Paul Hulst, De Nederlandsche Bank
  • Joel Vicente, CoreFiling

1 Abstract

This guidance provides an introduction to the topic of taxonomy labels, and provides guidance on approaches for standard labels creations for taxonomy elements. This guidance is targeted towards taxonomy architects and taxonomy authors.

2 Taxonomy labelling

Labels are essential to make a taxonomy that can be read and understood by people, rather than only computers. Labels can be provided for a wide variety of taxonomy components, including taxonomy elements, extended link roles, custom data types, XBRL formula rules, and rows and columns in an XBRL reporting template.

A single taxonomy component can have more than one label. Labels can be provided in multiple languages and can be of different types.

Provision of labels in multiple languages allows the taxonomy, and XBRL reports that use it, to be understood in different languages. A separate guidance document discusses the creation of multilingual labels.

Different label types are identified using "label roles", which defines the purpose of the label. The XBRL specification defines a "standard role" which is used to provides a default label known as the "Standard Label". This guidance focuses on standard labels for taxonomy elements. A separate guidance document provides recommendations on other label roles.

Creating good labels is a key part of creating a good taxonomy, and taxonomy authors must consider how labels are created and used to the best effect.

3 How to create good standard labels


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