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XBRL Specifications

XBRL Specifications2345 →NEXT

XBRL Specifications


A specification for XBRL documents (XBRL taxonomies and instance documents).
It is divided into a basic specification in which all XBRL documents must comply and other extended specifications.

  1. (1)XBRL 2.1 Specification
    A basic specification for XBRL. The corrected versions are issued as errata from time to time.
  2. (2)Link Role Registry
    A framework for sharing and using efficiently a series of information sets which can be used in XBRL taxonomies and instance documents. Creating XBRL taxonomies and instance documents using registered values enhances the abilities to reuse of reported data.
  3. (3)XBRL Dimensions
    An extended specification for presenting multidimensional data such as two-dimensional tables.
    A corrected version is issued as errata.
  4. (4)Generic Links
    An extended specification forming fundamentals of linkbase expressing new metadata such as business rules and rendering information which is not included in XBRL 2.1 Specification. Formula Specification and Table Linkbase Specification are defined and created based on this Generic Links specification.
  5. (5)Formula Specification
    An extended specification for obtaining calculation results from a business point of view and describing assessment rules against instance documents created according to each taxonomy. Sharing assessment rules between creaters and users of instance documents can improve quality of the provided instances.
  6. (6)Function Registry
    A framework for registering and sharing functions used for formulas and confirmations defined in Formula stated above. They are registered on the code of Function Definitions and XBRL Registry Specification.
  7. (7)Versioning Specification
    An extended specification defining the format of description to differentiate two taxonomies of XBRL documents. Enables creators and users of a taxonomy to share the changes occurred incurred during the revision of a taxonomy.
  8. (8)Table Linkbase Specification (under development)
    An extended specification for defining a structure of table for viewing and editting XBRL data.
  9. (9)Inline XBRL
    An extended specification for embedding HTML. As Inline XBRL format can be referred through Web browser, users can read it and computers can process it as data.
  10. (10)Extensible Enumeration
    An extended specification for defining enumerated types.
  11. (11)Generic Preferred Label
    An extended specification for specifying preferred labels of links except viewing links in taxonomy.
  12. (12)Data Type Registry
    A specification for data type of each element defined in taxonomies.
  13. (13)Units Registry
    A specification for units of numerical values reported in instance documents. Various units of currency, length, weight and energy of different countries are defined as standards.

Best Practice

Financial information (XBRL FR) represented by XBRL is composed of XBRL taxonomies and instance documents. In both XBRL taxonomies and instance documents, documents complying with XBRL specifications can be created, but if you have a guideline for creating documents that have consistency in notation, you will use XBRL documents more efficiently. These guidelines are prepared by XBRL International as specifications for technological support. Following guidelines are released as of August 31, 2013. (These guidelines are being updated regularly since they were created.)

  1. (1)FRTA (Financial Reporting Taxonomies Architecture)
    FRTA 1.0 (Financial Reporting Taxonomies Architecture) was issued as XBRL taxonomies' guidelines for financial report for GAAP taxonomies of each country on March 20, 2006. To be certified as the taxonomy approved by XBRL International, documents are required to be created in compliance with FRTA. FRTA 1.5 was issued as a public working draft on May 16, 2011.
  2. (2)FRIS (Financial Reporting Instance Standard)
    FRIS (Financial Reporting Instance Standard) is provided as a guideline document for instance documents. This standard was issued as a pubic working draft by XBRL International.

Global Filling Manual (GFM) was also issued by IFRS Foundation not by XBRL International on April 19, 2011.
This manual was originally issued as the product of ITA (Interoperable Taxonomy Architecture) project aiming at international interactive harmonization and assurance of comparability between IFRS taxonomies, EDINET taxonomies, US-GAAP taxonomies which is originally used quite commonly for disclosure of financial information of a company. It is regarded as a common rule for designing taxonomies, taxonomies issued a day after of its publication (for example EDINET taxonomy) were designed to comply with rules defined by GFM as much as possible.

XBRL Taxonomy

The status of taxonomies developed in global level are classified further into two statuses: "Acknowledged" status in which taxonomies passed validations of XBRL 2.1 in Taxonomy Recognition Process of XBRL International and meet some requirements such as preparation of required documents, and "Approved" status in which taxonomies went through "Acknowledged" status and passed taxonomy validation of FRTA. ( Meanwhile, to be able to revise FRTA as previously noted, any additional approval will not be provided by XBRL International at this moment.
Other than these internal taxonomies in Japan, following standard taxonomies are published in the XBRL International website.

  1. (1)XBRL GL (Global Ledger)
    It was formally recommended as XBRL Global Ledger Framework on April 17, 2007, and the latest version was published on March 25, 2015.
  2. (2)IFRS (International Financial Reporting Standards)
    This taxonomy issued in 2015 was acknowledged by XBRL International.
  3. (3)US GAAP (Generally Accepted Accounting Principles in the United States)
    This taxonomy issued in 2015 was approved by XBRL International.

XBRL Specifications2345 →NEXT