The Taxonomy Design Working Group, part of XBRL International’s Best Practices Board, recently published new guidance. The guidance is designed to help taxonomy authors and architects.
Taxonomy authors sometimes need to add structured information or metadata to taxonomy components. Such structured information facilitates correct reporting by preparers and enables software to enhance the user experience.
XBRL provides the “property reference” mechanism as a standard way to capture such information in a structured format. Property references use XBRL’s reference mechanism and two standard reference resource roles.
The new document provides guidance on using property references in a taxonomy and discusses alternatives for incorporating such structured information into taxonomies.
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