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 iXBRL have been added to The Global Filing Manual, following the adoption of iXBRL in jurisdictions such as Denmark and the UK.

By creating a single set of filing rules for XBRL and iXBRL 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.

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