ITA project publishes Global Filing Manual for XBRL

  • XBRL (eXtensible Business Reporting Language) (mid blue) Image

13 Oct, 2010

The Interoperable Taxonomy Architecture (ITA) project has published the first set of aligned XBRL (eXtensible Business Reporting Language) filing rules for global use, in the form of The Global Filing Manual.

The manual contains a set of rules which provide guidance on the preparation, filing and validation of XBRL filings created using the IFRS Taxonomy, the EDINET (Electronic Disclosure for Investors' NETwork) Taxonomy or the U.S. GAAP Taxonomy. The ITA project is aiming at achieving the convergence of these XBRL frameworks. It is hoped that this architectural convergence will support the analysis and comparison of financial data reported in XBRL format, by enabling software vendors to develop applications for IFRS, Japanese GAAP and U.S. GAAP reporting based on a single XBRL architecture.

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