Taxonomy development handbook for the US
XBRL US has published a guide for US regulators and US based industry experts looking to develop taxonomies that align with common practice in that country.
The Taxonomy Development Handbook is designed to simplify the building of consistent taxonomies that are easy to implement and which produce usable data.
The Handbook covers the fundamentals of the XBRL specification, project governance structure, assessing project scope, creating a data model to support reporting requirements, the mechanics of building the taxonomy, and documenting the programme. It has been developed over the past two years by members of the XBRL US Domain Steering Committee.
Read more and find the Handbook on the XBRL US website.