Document Purpose: Comprehensive catalog of every XBRL specification, module, extension, and country-specific implementation for XBRL processor development
Last Updated: January 2026
Target Audience: XBRL processor developers, system architects, compliance teams
The Challenge:
XBRL is not a single specification. It's a family of specifications with:
For GLOMIDCO processor updates, you must support:
This document provides:
Official Specification: XBRL 2.1
Status: Recommendation (2003, updated 2013)
Namespace: http://www.xbrl.org/2003/instance
Mandatory: YES - Everything else builds on this
What It Defines:
Processor Requirements:
MUST support:
├─ Instance document parsing
├─ Context resolution
├─ Unit parsing
├─ Linkbase processing
├─ Tuple structures (deprecated but still used)
├─ Footnotes
└─ ID/IDREF validation
Official Specification: Dimensions 1.0
Status: Recommendation (2006, updated 2012)
Namespace: http://xbrl.org/2005/xbrldt
Mandatory: Almost always (99% of taxonomies use dimensions)
What It Defines:
Processor Requirements:
MUST support:
├─ Explicit dimensions (dimension + member)
├─ Typed dimensions (dimension + typed value)
├─ Hypercube filtering
├─ Dimension defaults
├─ Dimension validation
├─ segment vs. scenario placement
└─ Closed vs. open hypercubes
Example:
<xbrli:context id="ctx_segment_retail">
<xbrli:entity>
<xbrli:identifier>12345</xbrli:identifier>
<xbrli:segment>
<xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">
company:RetailSegmentMember
</xbrldi:explicitMember>
</xbrli:segment>
</xbrli:entity>
<xbrli:period>
<xbrli:instant>2024-12-31</xbrli:instant>
</xbrli:period>
</xbrli:context>
Official Specification: Formula 1.0 (suite of specifications)
Status: Recommendation (2009)
Namespace: http://xbrl.org/2008/formula
What It Includes:
Processor Requirements:
MUST support:
├─ Formula evaluation
├─ Assertion processing
├─ Variable binding
├─ Fact filtering (dimensional, period, unit, concept, etc.)
├─ Consistency assertions
├─ Value assertions
├─ Existence assertions
├─ Formula compilation and caching
└─ Error reporting with assertion details
Example Formula:
<formula:formula id="calc_assets">
<formula:aspects>
<formula:concept>
<formula:qname>us-gaap:Assets</formula:qname>
</formula:concept>
</formula:aspects>
<formula:source>
<formula:variable ref="CurrentAssets"/>
<formula:variable ref="NonCurrentAssets"/>
</formula:source>
<formula:value>
$CurrentAssets + $NonCurrentAssets
</formula:value>
</formula:formula>
Official Specification: Inline XBRL 1.1
Status: Recommendation (2013, updated 2024)
Namespace: http://www.xbrl.org/2013/inlineXBRL
Mandatory: Increasingly (SEC, ESMA require it)
What It Defines:
Processor Requirements:
MUST support:
├─ Inline XBRL parsing
├─ Extraction to pure XBRL-XML
├─ Transformation formats (ixt:*)
├─ Hidden elements
├─ Continuation
├─ Multiple target documents
├─ Tuple rendering
└─ HTML + XBRL dual processing
Example:
<ix:nonFraction name="us-gaap:Assets"
contextRef="ctx1"
unitRef="USD"
decimals="-3"
format="ixt:numcommadot">
1,250,000
</ix:nonFraction>
Official Specification: Table Linkbase 1.0
Status: Recommendation (2014)
Namespace: http://xbrl.org/2014/table
Mandatory: For COREP, FINREP, and many regulatory taxonomies
What It Defines:
Processor Requirements:
MUST support:
├─ Table structure parsing
├─ Axis evaluation (rows, columns, Z)
├─ Breakdown trees
├─ Rule nodes
├─ Aspect rules
├─ Definition nodes
├─ Dimension relationships
└─ Layout model generation
Used by:
Official Specification: Versioning 1.0
Status: Recommendation (2013)
Namespace: http://xbrl.org/2010/versioning
What It Defines:
Processor Requirements:
SHOULD support:
├─ Version report parsing
├─ Change extraction
├─ Impact analysis
└─ Migration planning
See Document 15 for details
Official Specification: Taxonomy Packages 1.0
Status: Recommendation (2016)
Namespace: http://xbrl.org/2016/taxonomy-package
What It Defines:
Processor Requirements:
MUST support:
├─ Package extraction
├─ Metadata parsing
├─ Entry point discovery
├─ Catalog resolution
└─ Multi-taxonomy packages
See Document 09 for details
Official Specification: Report Packages 1.0
Status: Working Draft (evolving)
Namespace: TBD
What It Defines:
Processor Requirements:
SHOULD support (emerging):
├─ Report package extraction
├─ Multi-instance handling
├─ Supporting document links
└─ Package validation
Official Specification: OIM 1.0
Status: Recommendation (2021)
Namespace: N/A (abstract model)
What It Defines:
Processor Requirements:
SHOULD support:
├─ xBRL-JSON parsing
├─ xBRL-CSV parsing
├─ Conversion: XML ↔ JSON
├─ Conversion: XML ↔ CSV
└─ OIM validation
Example xBRL-JSON:
{
"documentType": "https://xbrl.org/2021/xbrl-json",
"facts": {
"us-gaap:Assets": {
"value": 250000000,
"dimensions": {
"concept": "us-gaap:Assets",
"entity": "http://www.sec.gov/CIK/0001234567",
"period": "2024-12-31",
"unit": "USD"
}
}
}
}
Official Specification: Extensible Enumerations 2.0
Status: Recommendation (2020)
Namespace: http://xbrl.org/2020/extensible-enumerations-2.0
What It Defines:
Processor Requirements:
SHOULD support:
├─ Enumeration domain parsing
├─ Value set validation
├─ Enumeration linkbase processing
└─ Extensible enumeration validation
Example:
<enum:domain id="ProductTypeAxis">
<enum:headUsable>true</enum:headUsable>
</enum:domain>
<enum:enumeration id="RetailProducts">
<link:linkbaseRef
xlink:href="enumerations/products.xml"/>
</enum:enumeration>
Official Specification: Transformation Registry 4
Status: Recommendation (2020+)
Namespace: Various (ixt:, ixt-sec:)
What It Defines:
Processor Requirements:
MUST support (for Inline XBRL):
├─ All ixt: transformations
├─ Jurisdiction-specific transformations (ixt-sec:, etc.)
├─ Date parsing (multiple formats)
├─ Number parsing (multiple formats)
└─ Boolean parsing
Standard Transformations:
ixt:datelongus → December 31, 2024
ixt:dateshortus → 12/31/2024
ixt:numcommadot → 1,234,567.89
ixt:numdotcomma → 1.234.567,89
ixt:booleantruefalse → true/false
ixt:booleantruthy → Yes/No, Y/N
Official Specification: Generic Linkbase 1.0
Status: Recommendation (2009)
Namespace: http://xbrl.org/2008/generic
What It Defines:
Processor Requirements:
MAY support:
├─ Generic link parsing
├─ Custom relationship handling
└─ Extensible linkbase processing
Official Specification: Registry 1.0
Status: Working Draft
What It Defines:
Processor Requirements:
OPTIONAL:
├─ Registry lookup
├─ Taxonomy discovery
└─ Metadata retrieval
Official Specification: XBRL GL 2017
Status: Recommendation
Purpose: General ledger and accounting transactions
What It Defines:
Processor Requirements:
IF supporting GL:
├─ GL taxonomy support
├─ Journal entry parsing
├─ Trial balance processing
└─ Account hierarchies
Use Cases:
Official Specifications:
Status: Emerging (2023-2025)
Processor Requirements:
IF supporting sustainability:
├─ Sustainability taxonomies
├─ ESG metrics
├─ Carbon accounting
└─ Social/governance indicators
Key Taxonomies:
Status: Production (mandatory in EU)
Processor Requirements:
IF supporting banking:
├─ Table Linkbase (required)
├─ Complex dimensional structures
├─ Typed dimensions
├─ Formula validation
└─ Large-scale processing (60+ templates)
See Document 13 for details
Countries with XBRL Implementation:
AMERICAS (22 countries)
├─ United States (SEC) ★★★★★
├─ Canada (CSA) ★★★★
├─ Brazil (CVM) ★★★
├─ Mexico (CNBV) ★★★
├─ Chile (SVS) ★★★
├─ Argentina (CNV) ★★
├─ Peru (SMV) ★★
├─ Colombia (SFC) ★★
└─ Others (14 countries) ★
EUROPE (35+ countries)
├─ United Kingdom (HMRC, FCA) ★★★★★
├─ Netherlands (SBR Program) ★★★★★
├─ Belgium (NBB) ★★★★
├─ Germany (BaFin) ★★★★
├─ France (Banque de France) ★★★★
├─ Italy (Banca d'Italia) ★★★★
├─ Spain (Banco de España) ★★★★
├─ EU-wide (ESMA - ESEF, EBA - COREP/FINREP) ★★★★★
├─ Ireland (CBI) ★★★★
├─ Luxembourg (CSSF) ★★★★
├─ Denmark (FSA) ★★★
├─ Sweden (FSA) ★★★
├─ Norway (FSA) ★★★
├─ Finland (FSA) ★★★
├─ Poland (KNF) ★★★
├─ Czech Republic (CNB) ★★
├─ Austria (FMA) ★★
├─ Portugal (Banco de Portugal) ★★
└─ Others (17+ countries) ★
ASIA-PACIFIC (20+ countries)
├─ China (CSRC, CBRC) ★★★★★
├─ Japan (FSA, EDINET) ★★★★★
├─ South Korea (FSS) ★★★★★
├─ India (MCA, SEBI) ★★★★
├─ Singapore (ACRA, MAS) ★★★★
├─ Hong Kong (HKEx) ★★★★
├─ Australia (ASIC) ★★★
├─ New Zealand (FMA) ★★★
├─ Taiwan (FSC) ★★★
├─ Thailand (SET) ★★
├─ Malaysia (BNM) ★★
├─ Indonesia (OJK) ★★
├─ Philippines (SEC) ★★
├─ Vietnam (MOF) ★★
└─ Others (6+ countries) ★
MIDDLE EAST & AFRICA (8 countries)
├─ United Arab Emirates (ADGM) ★★★
├─ Saudi Arabia (CMA) ★★
├─ Israel (ISA) ★★
├─ South Africa (CIPC) ★★
├─ Egypt (FRA) ★
├─ Morocco (AMMC) ★
└─ Others (2 countries) ★
Legend:
★★★★★ = Mandatory for large segments
★★★★ = Mandatory for specific sectors
★★★ = Voluntary but widely adopted
★★ = Early adoption / pilot programs
★ = Exploring / planning
Implementing Agency: Securities and Exchange Commission (SEC)
Mandatory Since: 2009 (phased rollout)
Current Status: Inline XBRL mandatory
Taxonomy:
Extensions:
SEC-Specific Features:
├─ Inline XBRL mandatory (since 2019)
├─ Company extensions allowed
├─ SEC-specific validation rules
├─ EDGAR filing system integration
├─ Public filings via EDGAR
└─ ixt-sec: transformation namespace
Processor Requirements:
MUST support:
├─ US GAAP taxonomy (annual updates)
├─ Inline XBRL 1.1
├─ ixt-sec: transformations
├─ SEC validation rules (DQC, ESEF-style)
├─ Extension validation
└─ EDGAR technical specification
SEC Validation Rules:
Filing Types:
Implementing Agency: European Securities and Markets Authority (ESMA)
Mandatory Since: 2020 (phased)
Current Status: Inline XBRL mandatory
Taxonomy:
Extensions:
ESEF-Specific Features:
├─ Inline XBRL mandatory
├─ Single HTML file required
├─ Anchoring required for extensions
├─ Four primary statements must be tagged
│ ├─ Balance Sheet
│ ├─ Income Statement
│ ├─ Cash Flow Statement
│ └─ Changes in Equity
├─ Block tagging for notes
└─ XHTML + XBRL combined
Processor Requirements:
MUST support:
├─ IFRS Taxonomy
├─ Inline XBRL 1.1
├─ Anchoring validation
├─ ESEF Filing Manual rules
├─ Extension validation (must anchor to IFRS)
├─ XHTML validation
└─ Package format (Report Package)
ESEF Validation Rules:
Countries Covered:
All EU/EEA countries (27 EU + 3 EEA)
Implementing Agency: European Banking Authority (EBA)
Mandatory Since: 2014 (COREP/FINREP)
Current Status: Mandatory for banks
Taxonomies:
Extensions:
EBA-Specific Features:
├─ Table Linkbase 1.0 (required)
├─ 60+ templates per taxonomy
├─ Typed dimensions
├─ Formula validation
├─ xBRL-CSV for AnaCredit
├─ Complex dimensional structures
└─ Quarterly/annual reporting
Processor Requirements:
MUST support:
├─ Table Linkbase 1.0 (CRITICAL)
├─ Typed dimensions
├─ Formula 1.0 suite
├─ Large-scale processing (millions of facts)
├─ xBRL-CSV (for AnaCredit)
├─ DPM (Data Point Model) validation
└─ Template-based validation
See Document 13 for comprehensive COREP/FINREP coverage
Implementing Agencies:
Mandatory Since: 2011 (HMRC), 2015 (FCA)
Taxonomies:
Extensions:
UK-Specific Features:
├─ Inline XBRL for corporation tax
├─ Digital tax accounts
├─ MTD (Making Tax Digital) integration
├─ Tagging guides for SMEs
└─ Software notice requirements
Processor Requirements:
MUST support:
├─ UK taxonomy (FRS 101, FRS 102, IFRS)
├─ Inline XBRL 1.1
├─ CT computations
├─ HMRC validation rules
└─ UK-specific transformations
Implementing Agency: Dutch Tax Authority + Multiple agencies
Mandatory Since: 2013 (phased by company size)
Taxonomy:
Extensions:
Netherlands-Specific Features:
├─ SBR Program (Standard Business Reporting)
├─ Multi-agency single filing
│ ├─ Tax Authority
│ ├─ Statistics Netherlands
│ └─ Chamber of Commerce
├─ Digipoort infrastructure
├─ Process-oriented architecture
└─ Standardized authentication
Processor Requirements:
MUST support:
├─ NT (Nederlandse Taxonomie)
├─ Multi-dimensional filing
├─ SBR infrastructure integration
├─ Dutch validation rules
└─ Digipoort communication
Innovations:
Implementing Agencies:
Mandatory Since: 2009 (phased)
Taxonomies:
Extensions:
China-Specific Features:
├─ Chinese language labels
├─ Dual taxonomy (IFRS + Chinese GAAP)
├─ Mandatory for listed companies
├─ Banking supervision reporting
└─ Local currency (CNY) handling
Processor Requirements:
MUST support:
├─ Chinese GAAP taxonomy
├─ Chinese language processing (UTF-8)
├─ Simplified + Traditional Chinese
├─ CSRC validation rules
└─ Local reporting requirements
Implementing Agency: Financial Services Agency (FSA)
Filing System: EDINET (Electronic Disclosure for Investors' NETwork)
Mandatory Since: 2008
Taxonomies:
Extensions:
Japan-Specific Features:
├─ Japanese language labels
├─ EDINET filing system
├─ Quarterly reporting
├─ TDnet (real-time disclosure)
└─ Taxonomy updates twice per year
Processor Requirements:
MUST support:
├─ Japan GAAP taxonomy
├─ Japanese language (UTF-8, Shift-JIS)
├─ EDINET technical specification
├─ Japanese fiscal year conventions
└─ TDnet integration
Implementing Agency: Financial Supervisory Service (FSS)
Filing System: DART (Data Analysis, Retrieval and Transfer System)
Mandatory Since: 2007
Taxonomies:
Extensions:
South Korea-Specific Features:
├─ Korean language labels
├─ DART filing system
├─ Mandatory for all listed companies
├─ Quarterly and annual reporting
└─ Real-time disclosure requirements
Processor Requirements:
MUST support:
├─ Korean GAAP taxonomy
├─ K-IFRS taxonomy
├─ Korean language (UTF-8, EUC-KR)
├─ DART integration
└─ Korean validation rules
Implementing Agencies:
Mandatory Since: 2011 (MCA), 2015 (SEBI)
Taxonomies:
Extensions:
India-Specific Features:
├─ MCA21 e-filing portal
├─ Mandatory for all companies
├─ Annual filing requirements
├─ XBRL for financial statements + notes
└─ Company law compliance
Processor Requirements:
MUST support:
├─ Ind AS taxonomy
├─ MCA validation rules
├─ MCA21 filing format
├─ Indian currency (INR)
└─ Indian company law requirements
Implementing Agencies:
Mandatory Since: 2007
Taxonomies:
Extensions:
Singapore-Specific Features:
├─ BizFinx filing system
├─ Mandatory for all companies
├─ XBRL for financial statements
├─ Integrated with company filing
└─ MAS regulatory reporting
Processor Requirements:
MUST support:
├─ Singapore FRS taxonomy
├─ SFRS(I) taxonomy
├─ BizFinx integration
├─ Singapore validation rules
└─ SGD currency handling
Implementing Agency: Australian Securities and Investments Commission (ASIC)
Mandatory Since: Voluntary adoption
Taxonomies:
Status: Voluntary but increasing adoption
Processor Requirements:
SHOULD support:
├─ Australian IFRS taxonomy
├─ APRA taxonomies (banking)
├─ Australian validation rules
└─ AUD currency handling
Implementing Agency: Canadian Securities Administrators (CSA)
Status: Voluntary
Taxonomies:
Processor Requirements:
SHOULD support:
├─ Canadian IFRS taxonomy
├─ ASPE taxonomy
├─ Bilingual labels (English/French)
└─ CAD currency handling
Priority 1: Absolutely Essential
1. XBRL 2.1 Core
├─ Instance parsing
├─ Context resolution
├─ Linkbase processing
└─ Basic validation
2. Dimensions 1.0
├─ Explicit dimensions
├─ Typed dimensions
├─ Hypercube filtering
└─ Dimension validation
3. Inline XBRL 1.1
├─ Parsing inline documents
├─ Extraction to pure XBRL
├─ Transformation registry
└─ HTML + XBRL processing
Rationale: 99% of real-world XBRL uses these three specifications.
Priority 2: Common Requirements
4. Formula 1.0 Suite
├─ Formula evaluation
├─ Assertions
├─ Validation rules
└─ Custom functions
5. Table Linkbase 1.0
├─ Table structure parsing
├─ Axis evaluation
├─ Layout generation
└─ Rendering
6. Taxonomy Packages 1.0
├─ Package parsing
├─ Entry point discovery
├─ Catalog resolution
└─ Multi-taxonomy support
7. Open Information Model (OIM)
├─ xBRL-JSON parsing
├─ xBRL-CSV parsing
├─ Conversion between formats
└─ OIM validation
Rationale: Required for regulatory reporting (EBA, SEC), modern architectures.
Priority 3: Specialized Use Cases
8. Versioning 1.0
├─ Version report parsing
├─ Change detection
└─ Impact analysis
9. Extensible Enumerations 2.0
├─ Enumeration parsing
├─ Value validation
└─ Domain validation
10. Generic Linkbase 1.0
├─ Generic link parsing
└─ Custom relationships
11. XBRL GL (if supporting)
├─ GL taxonomy
├─ Journal entries
└─ Trial balance
Rationale: Needed for specific use cases, not universally required.
Priority 4: Emerging/Optional
12. Report Packages (emerging)
└─ Multi-instance packages
13. Registry 1.0 (optional)
└─ Taxonomy discovery
14. Sustainability Taxonomies (emerging)
└─ ESG reporting
Rationale: Emerging specifications, limited current adoption.
Tier 1: Must Support (Global)
├─ SEC (United States) - Largest market
├─ ESMA/ESEF (European Union) - 30 countries
├─ EBA (European Banking) - Regulatory requirement
├─ HMRC (United Kingdom) - Mature implementation
└─ XBRL International base specs
Tier 2: High Value Markets
├─ China (CSRC, CBRC) - Large market
├─ Japan (FSA) - Mature market
├─ South Korea (FSS) - Mature market
├─ India (MCA, SEBI) - Growing market
└─ Singapore (ACRA, MAS) - Regional hub
Tier 3: On-Demand
├─ Netherlands (SBR) - If Dutch clients
├─ Australia (ASIC, APRA) - If Australian clients
├─ Canada (CSA) - If Canadian clients
└─ Others - As needed
☐ XBRL 2.1
☐ Instance parsing (XML, JSON, CSV)
☐ Context resolution and caching
☐ Unit handling
☐ Linkbase loading (all 5 types)
☐ Tuple support
☐ Footnote processing
☐ Dimensions 1.0
☐ Explicit dimension support
☐ Typed dimension support
☐ Hypercube filtering
☐ Dimension defaults
☐ Segment vs. scenario handling
☐ Open/closed hypercube validation
☐ Inline XBRL 1.1
☐ HTML + XBRL parsing
☐ Extraction to pure XBRL
☐ All ixt: transformations
☐ Hidden sections
☐ Continuation support
☐ Multiple target documents
☐ Tuple rendering
☐ Formula 1.0 Suite
☐ Formula evaluation engine
☐ Variable binding
☐ Fact filtering (all types)
☐ Assertion processing
☐ Value assertions
☐ Existence assertions
☐ Consistency assertions
☐ Custom function support
☐ Formula compilation/caching
☐ Table Linkbase 1.0
☐ Table structure parsing
☐ Row/column/Z axis evaluation
☐ Breakdown tree traversal
☐ Rule node processing
☐ Aspect rule evaluation
☐ Layout model generation
☐ Rendering support
☐ Taxonomy Packages 1.0
☐ Package extraction
☐ taxonomyPackage.xml parsing
☐ Entry point discovery
☐ Catalog file processing
☐ Multi-taxonomy handling
☐ Version compatibility checks
☐ Open Information Model (OIM)
☐ xBRL-JSON parser
☐ xBRL-CSV parser
☐ JSON → XML conversion
☐ CSV → XML conversion
☐ XML → JSON conversion
☐ XML → CSV conversion
☐ OIM validation
☐ Transformation Registry
☐ All ixt: formats
☐ ixt-sec: (SEC)
☐ Date transformations (all)
☐ Number transformations (all)
☐ Boolean transformations
☐ Custom transformation support
☐ Core Validation
☐ Schema validation
☐ Linkbase validation
☐ Context validation
☐ Unit validation
☐ Calculation validation
☐ Dimensional validation
☐ Formula Validation
☐ Assertion evaluation
☐ Formula consistency
☐ Value assertion checks
☐ Existence assertion checks
☐ Jurisdiction-Specific Validation
☐ SEC DQC rules
☐ ESEF validation rules
☐ EBA DPM validation
☐ Extensible rule engine
☐ United States (SEC)
☐ US GAAP taxonomy support
☐ Inline XBRL mandatory
☐ SEC validation rules
☐ EDGAR integration (optional)
☐ Extension validation
☐ European Union (ESMA)
☐ IFRS taxonomy support
☐ ESEF filing rules
☐ Anchoring validation
☐ XHTML validation
☐ Report package support
☐ European Union (EBA)
☐ COREP taxonomy
☐ FINREP taxonomy
☐ Table Linkbase (required)
☐ Typed dimensions
☐ DPM validation
☐ Template-based processing
☐ United Kingdom (HMRC)
☐ UK taxonomy support
☐ CT computations
☐ Inline XBRL
☐ UK-specific validation
☐ Asian Markets (as needed)
☐ Chinese language support
☐ Japanese language support
☐ Korean language support
☐ Local taxonomies
☐ Local validation rules
☐ Memory Management
☐ Three-phase architecture (Design/Init/Runtime)
☐ Taxonomy caching
☐ Context pooling
☐ Fact indexing
☐ Scalability
☐ Large instance support (millions of facts)
☐ Streaming parsing
☐ Parallel processing
☐ Incremental validation
☐ API Support
☐ Java API
☐ REST API
☐ SOAP API (if needed)
☐ Command-line interface
Must Pass:
☐ XBRL 2.1 Conformance Suite
☐ Dimensions 1.0 Conformance Suite
☐ Formula 1.0 Conformance Suite
☐ Inline XBRL 1.1 Conformance Suite
☐ Table Linkbase 1.0 Conformance Suite
See Document 10 for comprehensive testing guide
SEC Filings:
☐ Test with real 10-K filings (large, medium, small companies)
☐ Test with 10-Q filings
☐ Test with foreign issuer filings (20-F)
☐ Test with company extensions
ESEF Filings:
☐ Test with IFRS filings from multiple countries
☐ Test extension anchoring
☐ Test with block tagging
EBA Filings:
☐ Test with COREP templates
☐ Test with FINREP templates
☐ Test with large institution reports
☐ Test with typed dimensions
☐ Load 100MB taxonomy in < 5 seconds (Init phase)
☐ Validate 1M fact instance in < 30 seconds
☐ Process COREP report (60 templates) in < 2 minutes
☐ Extract Inline XBRL document in < 1 second
☐ Convert xBRL-JSON to XML in < 5 seconds
Monitor for updates:
☐ XBRL International website (quarterly check)
☐ XBRL specification mailing lists
☐ GitHub repositories (if applicable)
☐ Jurisdictional authority announcements
Annual updates required:
☐ US GAAP (typically February)
☐ IFRS (typically March)
☐ COREP/FINREP (typically November)
☐ Country-specific taxonomies (varies)
Quarterly review:
☐ SEC DQC rules (updated quarterly)
☐ ESEF validation rules (updated annually)
☐ EBA validation rules (updated with taxonomy)
XBRL is a family of 40+ specifications:
For GLOMIDCO processor update:
Priority 1 (Essential):
Priority 2 (High):
4. Formula 1.0 (for validation)
5. Table Linkbase 1.0 (for COREP/FINREP)
6. OIM/xBRL-JSON/CSV (modern formats)
7. Taxonomy Packages 1.0
Priority 3 (Jurisdictional):
8. SEC-specific features
9. ESEF-specific features
10. EBA-specific features
11. Others as market demands
Specification | Priority | Implementation | Market |
| | Complexity | Demand |
─────────────────────────────────────────────────────────────────
XBRL 2.1 | P1 | Medium | 100% |
Dimensions 1.0 | P1 | High | 99% |
Inline XBRL 1.1 | P1 | High | 80% |
Formula 1.0 | P2 | Very High | 60% |
Table Linkbase 1.0 | P2 | Very High | 40% |
OIM/JSON/CSV | P2 | Medium | 30% |
Taxonomy Packages | P2 | Low | 90% |
Versioning 1.0 | P3 | Low | 20% |
Extensible Enumerations | P3 | Medium | 15% |
─────────────────────────────────────────────────────────────────
Component | Effort (person-months) |
────────────────────────────────────────────────────────────
XBRL 2.1 (if from scratch) | 6-8 |
Dimensions 1.0 (if from scratch) | 4-6 |
Inline XBRL 1.1 | 3-4 |
Formula 1.0 suite | 8-10 |
Table Linkbase 1.0 | 6-8 |
OIM/JSON/CSV | 2-3 |
SEC-specific | 2-3 |
ESEF-specific | 2-3 |
EBA-specific | 4-6 |
Testing & QA | 3-4 |
────────────────────────────────────────────────────────────
Total (if updating existing): | 12-18 months |
Total (if building from scratch): | 36-48 months |
For GLOMIDCO processor update:
Success Criteria:
This document provides a comprehensive catalog of all XBRL specifications for processor development. Use as a roadmap for GLOMIDCO updates and ongoing maintenance.