Reference Guide

This document explains the design for the Corporate Actions Taxonomy. The content of this taxonomy is primarily based on the following: DTCC Corporate Actions Elements and Event Configurations used by the DTCC (Depository Trust & Clearing Corporation) for corporate actions processing ISO (International Organization for Standardization) corporate actions notification message format (ISO 20022) Element and […more]

Version 1.0 Approved May 10, 2018 The Taxonomy Approval Metrics (TAM) document establishes standards for the development of XBRL taxonomies and supporting materials, from the perspective of systems development. This set of standardized metrics will serve as an integral part of the XBRL US Taxonomy Approval Process to determine taxonomies that will be certified to […more]

The purpose of this document is to detail the architecture of the XBRL US GAAP Taxonomies v1.0 (version 1.0). The document also explains the design rationale and how the architecture satisfies the version 1.0 requirements. The intended audience of this document is a technical user familiar with XBRL, other specifications and modules of XBRL, XML […more]

The purpose of this document is to detail the XBRL US GAAP Taxonomies v1.0 (version 1.0). The intended audience of this document is a technical user familiar with XBRL, other specifications and modules of XBRL, XML Schema and XSLT stylesheets, etc. It is not intended as a tutorial. Business users may be interested in this […more]

The guide is intended to be used by preparers of financial statements familiar with the WIP Report format. The guide covers the basics required to allow a preparer to create a WIP report in an XBRL format. It is not intended as a guide to the XBRL specification. Software providers looking to incorporate modules into […more]

XBRL International publishes documents that define business reporting technologies in use by regulators and regulated companies, governments, businesses of all sizes and within large and medium sized enterprises. The development of these specifications follow a process designed to promote consensus, fairness, public accountability and quality. During this process, the document will be published at various […more]

Units Registry https://specifications.xbrl.org/work-product-index-registries-units-registry-1.0.html EDGAR State and Country Codes https://www.sec.gov/edgar/searchedgar/edgarstatecodes.htm Namespaces Instance: xmlns:xbrli=”http://www.xbrl.org/2003/instance” Numeric: xmlns:num=”http://www.xbrl.org/dtr/type/numeric” Xlink: xmlns:xlink=”http://www.w3.org/1999/xlink” Non-Numeric: xmlns:nonnum=”http://www.xbrl.org/dtr/type/non-numeric” Document Type: xmlns:xbrldt=”http://xbrl.org/2005/xbrldt” Linkbase: xmlns:link=”http://www.xbrl.org/2003/linkbase”

The Taxonomy Development Handbook (TDH) is a comprehensive guide directing regulators, industry experts, and businesses through a practical roadmap to building high quality data standards, to support the increasing demand for data standardization in business and government reporting.

The XBRL US Style Guide has been revised and updated by the Domain Steering Committee. The Style Guide is designed to be used by developers as they build new taxonomies or update existing taxonomies, to facilitate the creation of consistent, high-quality, easy-to-use taxonomies.

The Data Quality Committee includes representatives from data aggregators, institutional investors, the accounting profession and academia. The DQC’s activities include: Obtaining input through public exposure of proposed guidance and validation rules for a forty-five day period and incorporating the input, as appropriate, in the final approved guidance and validation rules. Reviewing and approving unambiguous guidance […more]

The Rules Development Working Group is composed of members of the Center for Data Quality and is responsible for the initial development of data quality rules and guidance exposed for public comment by the Data Quality Committee. This group meets every two weeks to review filing patterns, consider data quality issues and propose automated rules […more]

Instructions from the U. S. Securities and Exchange commission for submitting data to its EDGAR database

The FASB Accounting Standards Codification® allows users to access the authoritative content, perform research, and submit feedback. System features provide utilities to view content in many different ways such as browsing by Topic, joining related content, and searching.

The US GAAP Taxonomy Preparers Guide provides preparers of financial statements with a foundation for working with XBRL. This document is designed to explain XBRL terminology and concepts to an extent that will allow preparers to understand how to format financial statements in XBRL. It also provides reviewers of financial statements prepared in XBRL by […more]

The XBRL US Database of Public Filings mirrors the structure of the XBRL standard so that an XBRL instance document and associated schema can be loaded and stored. This structure makes it very flexible for use in any XBRL data collection environment. XBRL US populates the public database with XBRL filings submitted to the SEC […more]

FFIEC’s CDR provides Reports of Condition and Income (Call Reports) and Uniform Bank Performance Reports (UBPRs) for most FDIC-insured institutions. The information available on this site is updated to reflect the most recent data for both prior and current periods. The earliest data provided is from March 31, 2001.

The XBRL API (Application Program Interface) is a set of endpoints developed to help data users access timely, highly granular, structured XBRL data. The XBRL API works with any database that contains XBRL data, as demonstrated with the XBRL US Database of Public Filings.

XULE is an expression syntax that allows the querying of XBRL reports and taxonomies using a XULE processor. The primary purpose of XULE is to provide a user friendly syntax to query and manipulate XBRL data. Unlike XBRL Formula XULE does not have the ability create facts or define new XBRL reports.

Companies with XBRL US certified applications provide their customers with assurance that their filings comply with the DQC guidance that is verified by DQC validation rules. In addition, these companies demonstrate their support for and participation in the only industry-led, open source data quality initiative that goes through a transparent public comment process.

This course provides an introduction to the eXtensible Business Reporting Language (XBRL) standard, US GAAP Taxonomy, and the XBRL requirements in the United States for public companies that report to the SEC. Learn the details on the SEC requirements for tagging US GAAP financial statements.

The CSC has a mission of facilitating the adoption and widespread use of XBRL by the business reporting supply chain. The CSC engages members, government and the public at large to increase the awareness of the benefits of using XBRL data and build community among a diverse audience.

The Data Quality Committee includes representatives from data aggregators, institutional investors, the accounting profession and academia. The DQC’s activities include: Obtaining input through public exposure of proposed guidance and validation rules for a forty-five day period and incorporating the input, as appropriate, in the final approved guidance and validation rules. Reviewing and approving unambiguous guidance […more]

The DSC has a mission to support the technology and development efforts of XBRL US that are necessary to meet the business reporting needs of key markets in the United States. The DSC approves taxonomy development work, performs quality control, and provides feedback to working groups.

Formed as a subcommittee of the Communication Steering Committee, the Academic Committee is tasked with developing resources for educators that aid in the understanding and use of structured data standards programs.

The Rules Development Working Group is composed of members of the Center for Data Quality and is responsible for the initial development of data quality rules and guidance exposed for public comment by the Data Quality Committee. This group meets every two weeks to review filing patterns, consider data quality issues and propose automated rules […more]

The Regulatory Modernization Working Group is tasked with establishing a dialogue with regulators to ensure the efficient implementation of structured data standards programs.

This working group is pursuing opportunities involving Comprehensive Annual Financial Reports (CAFRs), Single Audit packages, state-mandated Annual Financial Reports (AFRs), and responses to relevant Census Bureau financial surveys. The group will support relevant institutions gaining technical understanding and establishing best practices for disclosure modernization for the benefit of US state and local governments, as well as public pension systems.

The WIP Working Group is responsible for standardizing data in Work-in-Process reports and promoting the use of these standards for data collection in the surety underwriting process.

This document describes the process for the development of XBRL International technical work products by working groups under the governance of the XBRL Standards Board. Other documents may supersede this document. Recipients are invited to submit comments to, and to submit notification of any relevant patent rights of which they are aware and provide supporting […more]

Formed as a subcommittee of the Communication Steering Committee and the Domain Steering Committee, Regulatory Modernization Working Group is tasked with establishing a dialogue with regulators to ensure the efficient implementation of structured data standards programs.