XBRL Taxonomies

Roger Debreceny (), Carsten Felden (), Bartosz Ochocki (), Maciej Piechocki () and Michal Piechocki ()
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Roger Debreceny: School of Accountancy Shidler College of Business University of Hawai`i at Manoa
Carsten Felden: TU Bergakademie Freiberg Wirtschaftswissenschaft

Chapter 4 in XBRL for Interactive Data, 2009, pp 51-78 from Springer

Abstract: The development of XBRL taxonomies is one of the most important aspects of XBRL implementation. Users of data in XBRL format must understand the scope of the taxonomies they apply. Equally, preparers need to be familiar with taxonomies in order to prepare XBRL instance documents, extend taxonomies or adjust their reporting systems. In this chapter, we will deal with the principal component of the XBRL framework – taxonomies.

Keywords: Cash Flow; Journal Entry; Balance Attribute; Current Asset; Taxonomy Concept (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-642-01437-6_4

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DOI: 10.1007/978-3-642-01437-6_4

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