European XBRL Taxonomy Architecture

From XBRLWiki

Contents 1 Introduction 2 Targetted audience 3 Area covered 4 Principles 5 Approach 6 Definitions, terminology 7 Localisation (language), extensibility

Introduction

These pages are hosting the guidelines to an European XBRL Taxonomy Architecture.

• European; because this project is funded by the EU commission, but there is no restriction in applying it anywhere else;
• XBRL; because that is the syntax standard that has been chosen to be used in electronic information exchange between national banking supervisors and the European authorities;
• Taxonomy architecture, because creation of different 'dictionaries' or 'reporting frameworks' in XBRL have such a wide variety of options it would cause incompatability between the different XBRL taxonomies which would lead to increased implementation costs for all adopters in the EU market.

Targetted audience

Area covered

Principles

Approach

Definitions, terminology

Localisation (language), extensibility