XBRL Taxonomy Development Handbook

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published Jul '20

Domain Steering Committee

A Guide for XBRL Taxonomy Developers

Public Release v1.0

The Taxonomy Development Handbook (TDH) is a comprehensive guide that directs regulators, industry experts, and businesses through a practical, consistent roadmap to building high quality data standards using XBRL.

This public release was developed by the XBRL US Domain Steering Committee (DSC) and included a 90-day public review period that ended on February 21, 2020.

HTML || Samples, templates and widget taxonomy referenced in this document (.zip)

1 Introduction		7.4 The Importance of Public Exposure
1.1 Overview		7.5 Guidance
1.2 XBRL US and Its Mission		8 Documenting a Taxonomy
1.3 XBRL: the eXtensible Business Reporting Language		8.1 How to Use This Chapter
1.4 What Is in this Document		8.2 The Taxonomy White Paper
2 An Introduction to XBRL		8.3 The Taxonomy Guide
2.1 eXtensible Business Reporting Language		8.4 The Preparer Guide
2.2 How Does XBRL Represent Data?		8.5 The Data Consumer Guide
2.3 Machine-readability		8.6 Updates and Release Notes
2.4 The Taxonomy		9 Taxonomy Governance
3 Structuring Data		9.1 The Taxonomy Lifecycle
3.1 Introduction		9.2 Effective Communication
3.2 Typical Data		10 Success Stories
3.3 Creating an XBRL Data Model		10.1 Banking in the United States
3.4 Components of an XBRL Data Model		10.2 Business to Government Reporting
3.5 Implementing the XBRL Data Model		10.3 Work-in-Process Reporting for Surety Underwriting
3.6 Extensibility		10.4 Public Company Reporting in the United States
3.7 Moving Forward		10.5 Gathering and Analyzing Financial Reporting Data
4 Assessing Overall Project Scope		10.6 Improving Data Consistency with Validation Rules
4.1 Define the Project’s Goals		Appendix A XBRL and XML Supporting Information
4.2 Identifying and Engaging Stakeholders		A.1 XML Overview
4.3 Define the Scope of the Taxonomy		A.2 Common XBRL Linkbases
4.4 Identifying Relevant Systems		A.3 Common and Core XBRL Data Types
4.5 Identifying Regulatory or NGO Requirements		A.4 Common XBRL Unit Types
4.6 Other Requirements and Considerations		A.5 Common and Extended XBRL Label Roles
4.7 Measuring Success		A.6 Transport Format
5 Building a Transport Data Model		Appendix B Taxonomy Creation Checklist
5.1 Getting Started		Appendix C Taxonomy White Paper Outline and Template
5.2 Developing a Model		Appendix D XBRL Overview Outline and Template
5.3 Transforming a Data Model to a Transport Model		Appendix E Taxonomy Guide Outline and Template
5.4 Reporting System Design		Appendix F Preparer Guide Outline and Template
5.5 Other Modeling Considerations and Common Pitfalls		Appendix G Data Consumer Guide Outline and Template
6 Validation		Appendix H XBRL US – Taxonomy Approval Metrics
6.1 Basic Validation		Appendix I Intellectual Property Status
6.2 Regulatory/Industry Requirements		I.1 Terms and Conditions: XBRL US Public Review
7 The Mechanics of Taxonomy Development		Appendix J Document Revision Status
7.1 Workflow		Appendix K Revisions and Public Comments
7.2 Preparing and Generating the Taxonomy		Glossary
7.3 Using Arelle		Index

Topic - Building Taxonomies • published • All Domains •

XBRL Taxonomy Development Handbook

Domain Steering Committee

A Guide for XBRL Taxonomy Developers

Public Release v1.0

Table of Contents

Learn About XBRL

Corporate Actions

Surety Work in Process

DATA Act Information Model Schema

US GAAP

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Annual Comprehensive Financial Reports

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