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Expert en Systèmes de Performance Management pour les grands groupes, j'ai, très tôt, été convaincu des apports certains du standard XBRL à ce domaine d'activité. Membre actif de XBRL France, XBRL Europe et XBRL International, j'exerce en tant qu'expert sous la raison sociale etXetera. J'ai représenté Cartesis en tant que membre fondateur de XBRL France.
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jeudi 26 mars 2020

Best practice XBRL taxonomies


Best practice has been defined as being “a method or technique that has been generally accepted as superior to any other known alternatives because it produces results that are superior to those achieved by other means or because it has become a standard way of doing things” (Charles Hoffman).

With XBRL, financial information is represented in reports that are explicated with a taxonomy, therefore, the necessary quality of the data reported depends on the quality of the taxonomy.
When representing financial information in an XBRL report, if the concepts and relations between concepts in the underlying base taxonomy are well understood, information can be represented precisely and correctly.  However, if the concepts and their relations are not well understood, information quality will likely suffer because the basic understanding of the underlying XBRL taxonomy lacks clarity or is ambiguous.        Read all...