Digital Financial Reporting

The IASC Foundation has published a document called the "IFRS Taxonomy Guide".  The document can be found here.

Per the IASC Foundation:

"The document offers assistance in the implementation, application and further development of the IFRS Taxonomy 2008. The IFRS Taxonomy Guide 1.00 is targeted at people with a basic understanding of XBRL and familiarity with International Financial Reporting Standards and its interpretations, inclusive of : (a) preparers and issuers of financial statements who create instance documents; (b) supervisors, regulators and other receivers who create specific (national and/or business) taxonomy extensions; (c) XBRL-compliant software developers."

(A link to this document can also be found on this site here.)