XBRL-TAXONOMY

Accounting concept dictionary.

Definition

A taxonomy combines: XSD schema (concepts, type, periodicity), presentation linkbase (hierarchical organisation), labels (multilingual captions), references (links to standards), definitions (semantic relations), calculations (validations). Major taxonomies: US-GAAP (FASB), IFRS, ESEF, FINREP, COREP, Solvency II.

Origin

Pattern defined by XBRL 2.1 ; annual updates for each taxonomy.

Example in context

A European bank uses the EBA FINREP 3.3 taxonomy to report financial assets to its national supervisor.

Related terms

• XBRL Instance — data file.