A taxonomy owner needs to publish sufficient guidance documentation around the taxonomy and how to use it in order to facilitate adoption and reporting by preparers. Documentation should be made available by taxonomy owners for preparers and software companies looking to support the reporting process using the taxonomy. This document describes best practices for publishing XBRL taxonomies, focusing on the guidance information that should be provided as part of a taxonomy package.

Target audience

This Business Recommendation addresses principally XBRL program implementers.

This document is a review draft. Circulation is restricted to members of XBRL International. Readers are invited to submit comments to the Implementation Guidance Task Force.


  • Paul Warren


  • Carol Baskey
  • Shilpa Dhobale
  • Kathryn Dobinson
  • Pierre Hamon
  • Ian Hicks
  • Revathy Ramanan

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