CWA 16746-2:2014

Improving transparency in financial and business reporting - Standard regulatory roll-out package for better adoption - Part 2: XBRL Handbook for Declarers

Scope

This CWA is an introduction to XBRL and serves as a help to preparers of XBRL (reporting entities). The following subjects are addressed in this CWA:
- an introduction to XBRL from a declarer's perspective;
- the basics of XML, the main building block of XBRL, will be explained. Various XML components will be introduced;
- an introduction to XBRL. In this section, XBRL is introduced and various topics are addressed: XBRL taxonomies , extensions, XBRL dimensions , Formulas , the structure of an instance document, the validation of XBRL.