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XBRL Taxonomy Engineering

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

In this chapter, we focus on aspects of the development of XBRL taxonomies. In XBRL projects, taxonomy development is often a central and crucial activity. The shape of taxonomies has a major impact on the quality of later reporting. We will discuss approaches from software, knowledge and ontology development and merge them to achieve a generic XBRL taxonomy engineering approach. We will formally define taxonomy engineering and explain its importance in the following section. Finally, we will explain in detail six phases of a generic taxonomy development process model.

Suggested Citation

  • Roger Debreceny & Carsten Felden & Bartosz Ochocki & Maciej Piechocki & Michal Piechocki, 2009. "XBRL Taxonomy Engineering," Springer Books, in: XBRL for Interactive Data, edition 1, chapter 6, pages 113-127, Springer.
    • Handle: RePEc:spr:sprchp:978-3-642-01437-6_6
    DOI: 10.1007/978-3-642-01437-6_6
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    Cited by:

    1. Dirk Beerbaum & Maciej Piechocki & Christoph Weber, 2017. "Is there a Conflict between Principles-based Standard Setting and Structured Electronic Reporting with XBRL?," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2017(3), pages 33-52.

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