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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)

Table of Contents

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

Filed as: Building TaxonomiesAll Domainspublished