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


  • Pierre Hamon, etXetera Solutions XBRL
  • Revathy Ramanan, XBRL International Inc.
  • Ben Russell, CoreFiling
  • Paul Warren, XBRL International Inc.


  • Carol Baskey, RPM International Inc.
  • Shilpa Dhobale, IRIS Business Services
  • Kathryn Dobinson, CoreFiling
  • Ian Hicks, CoreFiling
  • Paul Hulst, De Nederlandsche Bank
  • Erwin Kaats, Logius
  • Jochem Oosterlee, Visma Connect
  • Joel Vicente, CoreFiling

Table of Contents

1 Introduction

This document describes best practices for publishing XBRL taxonomies, including detail on information that should be provided as part of an XBRL Taxonomy Package. This guidance is primarily for taxonomy owners and data collectors who want to make sure that taxonomy users can understand the taxonomies they publish.

2 Taxonomy publication

Taxonomies are usually publicly accessible. They are generally published on an official web site to be freely accessed, read by compliant software applications and used by preparers of XBRL reports. In order to help users of the taxonomy, it is recommended that taxonomies are provided in two formats:

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