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XBRL accounting taxonomy design and categorisation – Part 3: Coherence

XBRL accounting taxonomy design and categorisation – Part 3: Coherence

by Andy Greener | Nov 30, 2017 | Taxonomy, US GAAP, XBRL

In this series of articles, we propose a categorisation of taxonomies based on different aspects of their design.  Using this categorisation we look at the evolution of taxonomy design through three generations. What is taxonomy coherence? Our dictionary provides two...

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