Phase I - Overview

Abstract:

Phase I examines how to create a taxonomy differencing (“diffing”) mechanism.  Our solution is the creation of a Diffing Linkbase to record changes between taxonomy versions.  An online taxonomy ‘diffing’ reporter has been developed to showcase this work.

Objectives:

• Develop a mechanism to compare two versions of an XBRL taxonomy (including a taxonomy with an extension);
• Create an prototype implementation as a web service;
• Provide the differences in human-readable (change log or audit trail) and machine-readable (XBRL linkbase) formats.
  

Status:

The phase I project has been completed and released for feedback.

Click here to read more about the alternatives and the decisions made during the design process.