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XII Publishes Quality Control Process for Taxonomy Development

Posted on June 28, 2013 by admin

The XBRL International Best Practice Board has released a taxonomy_quality_control document highlighting three key contributing factors which influence the Quality in an XBRL Taxonomy, including:

  • Project Governance Structure
  • Iterative Processes for Taxonomy Development, Test and Review; and
  • Skilled Resources in areas such as domain and XBRL technology experts.

Architectural issues at the design stage, internal and external review cycles and quality control check-lists for iterative testing are included as examples of framework components. Finally, this paper provides a sample list and description of supportive documents that enable this taxonomy quality control process to become a best practice.

The paper uses the Japan EDINET and UKHMRC taxonomies as case studies.

 

 

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