Need to Model Multiple Entities in a Taxonomy? Guidance now available.

Posted on December 1, 2017 by Revathy Ramanan

The Best Practices Board’s Taxonomy Architecture Guidance Task Force (TAGTF) has developed guidance on the right way to prepare XBRL taxonomies for reports referencing multiple entities.

Business reports frequently contain information about a range of different organisations. These might include the reporting entity itself, auditors, subsidiaries or transaction counter parties to name just the most common. A taxonomy author may come across various requirements for reporting information related to different organisations (and people) and XBRL offers different mechanisms for modelling multiple entities within the taxonomy.

The new TAGTF guidance note describes a range of different real life examples and maps them to different mechanisms available within XBRL. The guidance document provides recommended modelling approaches for a number of situations.

Read the full guidance here. (Available only to members)
The guidance is published as a review draft. Readers are invited to submit comments to the
Taxonomy Architecture Guidance Task Force.

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