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XBRL Taxonomies

In: XBRL for Interactive Data

Author

Listed:
  • Roger Debreceny

    (School of Accountancy Shidler College of Business University of Hawai`i at Manoa)

  • Carsten Felden

    (TU Bergakademie Freiberg Wirtschaftswissenschaft)

  • Bartosz Ochocki
  • Maciej Piechocki
  • Michal Piechocki

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.

Suggested Citation

  • Roger Debreceny & Carsten Felden & Bartosz Ochocki & Maciej Piechocki & Michal Piechocki, 2009. "XBRL Taxonomies," Springer Books, in: XBRL for Interactive Data, edition 1, chapter 4, pages 51-78, Springer.
    • Handle: RePEc:spr:sprchp:978-3-642-01437-6_4
    DOI: 10.1007/978-3-642-01437-6_4
    as

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