Standards setter

Show that a concordance allows various activities to succeed that would have been difficult previously.


To compare reports prepared against standard A with reports prepared against standard B, one needs a concordance that says how to translate reports so that they are all against the same standard.

A concordance could be a list of assertions that simply map from taxonomy A
to taxonomy B:

A concordance could be more detailed so an assertion could show how to translate whole tables rather than just concepts:

  • From dimensional to non-dimensional
  • Items that do not map to target taxonomy
  • A sum of multiple source items


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XBRL International is a global not for profit operating in the public interest. Our purpose is to improve the accountability and transparency of business performance globally, by providing the open data exchange standard for business reporting.