This document is a review draft. Readers are invited to submit comments to the Taxonomy Architecture Guidance Task Force.
Table of Contents
1 IntroductionXBRL taxonomies provide a standard way of defining the content of reports, including multi-lingual labels, references to authoritative documentation, and automated business validation rules. In order to facilitate adoption and correct reporting by users of the taxonomy it is recommended that each taxonomy is published with supporting documentation. This guidance recommends the basic documentation that should be published alongside the taxonomy. This guidance is intended primarily for taxonomy owners and data collectors.
2 Taxonomy Supporting DocumentationsThis section lists essential supporting documentation for taxonomy publication.
2.1 Taxonomy PackageTaxonomy owners should publish the taxonomy as a Taxonomy Package. A Taxonomy Package is a specially formatted ZIP file that provides additional information about the taxonomy. It is recommended that the taxonomy package contains sufficient information to make the broad purpose and scope of the taxonomy clear to a user who is unfamiliar with the filing system. See here for further guidance on the contents of Taxonomy Packages.
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