The Interoperable Taxonomy Architecture (ITA) Project published an updated version of The Global Filing Manual that was first published in October 2010. It has been updated to include new rules that relate specifically to Inline XBRL (iXBRL).
The Global Filing Manual contains a set of aligned
XBRL (eXtensible Business Reporting Language) filing rules for global use. These rules provide guidance on the preparation, filing and validation of
XBRL filings created using the
IFRS (International Financial Reporting Standards) Taxonomy, the EDINET (Electronic Disclosure for Investors’ NETwork) Taxonomy and the US
GAAP Taxonomy.
Inline
XBRL is a standard for embedding
XBRL into an HTML (HyperText Markup Language) document, thereby enabling
XBRL documents to be viewed in an Internet browser, and also allowing the
XBRL tags to be processed by consuming applications. Rules for i
XBRL have been added to The Global Filing Manual, following the adoption of i
XBRL in jurisdictions such as Denmark and the UK.
By creating a single set of filing rules for
XBRL and i
XBRL instance documents that can be applied globally, it is hoped that The Global Filing Manual will support the ITA's objective to achieve the convergence of the
XBRL frameworks (i.e. architectures) of the IFRS, the EDINET and the US
GAAP Taxonomies. It is also hoped that The Global Filing Manual will be adopted by other regulators and users of the
IFRS Taxonomy, and that the rules will be applied to all related
XBRL filings.
Press release
© IASB - International Accounting Standards Board
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