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.
Contents
- Target audience
- Introduction
- Hosting taxonomy files at their “official” location
- Publishing a Taxonomy Package
- Taxonomy description
- Identifier [tp:identifier]
- Name [tp:name] (multilingual)
- Version [tp:version]
- Description [tp:description] (multilingual)
- License [tp:license] (optional)
- Publisher name [tp:publisher] (multilingual)
- Publisher URL [tp:publisherURL]
- Publisher Country [tp:publisherCountry]
- Date of issue [tp:publicationDate]
- Entry point [tp:entryPoint]
- Remapping of taxonomy files
- Superseded taxonomy package
- Taxonomy description
- Other documentation
- Optional documentation
- References
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