by Andy Greener | Dec 20, 2017 | Extensibility
What is taxonomy extensibility? To recap from the first post in this series, “an XBRL taxonomy is the formal definition of a financial or business reporting vocabulary for a given jurisdiction or reporting domain, imparting meaning to the concepts which describe the...
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...
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...
