Global Filing Manual
The Global Filing Manual contains a set of rules which provide guidance on the preparation, filing and validation of XBRL filings created using the IFRS Taxonomy, the EDINET (Electronic Disclosure for Investors� NETwork) Taxonomy or the U.S. GAAP Taxonomy. It is the first set of aligned XBRL (eXtensible Business Reporting Language) filing rules for global use and has been published by the Interoperable Taxonomy Architecture (ITA) project.
By creating a single set of filing rules for XBRL filings, it is hoped that The Global Filing Manual will support the ITA convergence effort, and thereby improve the provision and comparability of financial information for markets reporting in Japanese GAAP, IFRS and U.S. GAAP. It is also hoped that The Global Filing Manual will be adopted by other regulators and users of the IFRS Taxonomy and that the rules will be applied to all related XBRL filings.
As the manual is implemented by a growing audience, it is expected that updates and improvements to the manual will be made by the authors. Therefore comments from the public on The Global Filing Manual are welcomed by the ITA project, and should be submitted to the IFRS Foundation who will act as a liaison for the ITA project.
Use of The Global Filing Manual
The rules in The Global Filing Manual have been created for financial reporting; some of the rules may be inappropriate or inapplicable for other types of business reporting.
The manual is intended for a technical audience and assumes that the reader:
- has a working knowledge of the XBRL 2.1 and the XBRL Dimensions 1.0 Specifications;
- is familiar with major taxonomies; and
- has a basic understanding of XML (Extensible Mark-up Language), namespaces and XML schema.
The manual is based on the rules established in the:
- EDGAR Filer Manual from the U.S. SEC;
- EDINET Corporate Extension Taxonomy Creation Guidelines from the Financial Services Agency of Japan;
- IFRS Taxonomy Guide from the IFRS Foundation;
- CT Inline XBRL Style Guide from Her Majesty Revenue and Customs (HMRC)
- Preparer�s and Developer�s Guide from XBRL UK ; and
- Financial Reporting Instance Standards from XBRL International Inc.
Although the corresponding rules have been clearly marked in the manual, it should not be assumed that these rules are equivalent.
About the Interoperable Taxonomy Architecture Project
The aim of the ITA project is to achieve the convergence of the XBRL frameworks (ie architectures) of the IFRS, EDINET and the US GAAP Taxonomies. It is hoped that this architectural convergence will support the analysis and comparison of financial data reported in XBRL format, by enabling software vendors to develop applications for IFRS, Japanese GAAP and U.S. GAAP reporting based on a single XBRL architecture.
The authors and the publishers of The Global Filing Manual wish to waive their copyright to manual within the Territories in which it is to be published, in order to provide guidance on the preparation, filing and validation of filings in XBRL. However the waiver of this copyright does not give any party permission to significantly change the document beyond the authors' intention or beyond the document's purpose and effect. Nor does the copyright waiver give any party permission to assert their copyright over the document or use it for their commercial or personal gain in any way whatsoever.
The manual is provided for information purposes only, and neither the IFRS Foundation, the authors or the publishers accept responsibility for loss caused to any person who acts or refrains from acting on reliance on the material in the manual, whether such loss is caused by negligence or otherwise.