Taxonomy Versioning

 
   
 

 

 

 

Overview

The most important taxonomy building related issue faced by the IASC Foundation XBRL Taxonomy Development Team is how to version the IFRS taxonomy with each new release.  This project examines ways to create a taxonomy versioning mechanism. 

 

The project is divided into three phases:

 

  • In the first phase we generate a mechanism for recording differences between two taxonomy versions.
  • In the second phase we use the differencing mechanism as a base to build a versioning linkbase.
  • In the third phase we create tools to support the versioning mechanism and its application to extension taxonomies and to instance migration.

This project documents the background, experiences and decisions made at each project phase. It includes a demonstration of a prototype web service for taxonomy versioning.

 

Contents

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