« Accounting and Auditing in the Digital Age | Main | What the future of artificial intelligence in government? »

Commentary Linkbase for IFRS-FULL

I created a commentary linkbase for US GAAP a while back.  I started a similar commentary linkbase resource for IFRS-FULL (2016).  Here is the 2017 IFRS-FULL taxonomy commentary. (This is the IFRSBOX commentary linkbase prototype.)

(I am doing that as part of my template creation exercise for IFRS which will expand my expert system to that reporting scheme.)

What something like the commentary linkbase does is allow you to add helpful commentary or other guidance or explanations to an XBRL taxonomy.  It is just a label linkbase that uses a specific label role.  You can see how the commentary shows up in a software tool in this graphic.

How much coding was required to get software to support this feature? Zero.  Comes with XBRL; if software developers created their software correctly.

This XBRL instance makes use of the commentary linkbase.  It also has a bunch of different labels, another very useful feature of XBRL. (Here is a screenshot of that.)

Imagine all the other documentation you could provide to make taxonomies even more useful!  Got any ideas?  Let me know.


Posted on Thursday, June 22, 2017 at 01:03PM by Registered CommenterCharlie in | CommentsPost a Comment

PrintView Printer Friendly Version

EmailEmail Article to Friend

Reader Comments

There are no comments for this journal entry. To create a new comment, use the form below.

PostPost a New Comment

Enter your information below to add a new comment.

My response is on my own website »
Author Email (optional):
Author URL (optional):
All HTML will be escaped. Hyperlinks will be created for URLs automatically.