by Andy Greener | May 31, 2016 | IASB, Taxonomy, US GAAP, XBRL
In this series of articles, we propose a categorisation of taxonomies based on three aspects of their design: architecture, coherence and extensibility. Using this categorisation we look at the evolution of taxonomy design through three generations. 1. An example of...
by Andy Greener | Dec 1, 2015 | IASB, Taxonomy, US GAAP, XBRL
1. The future of taxonomy design This is the first in a series of articles in which I propose a novel categorisation of accounting taxonomies based on three aspects of taxonomy design: Architecture, Coherence and Extensibility. In this first overview article I will...
