The concordance structure will need further work to define.

The example explored here shows that the OIM JSON format is very suited to easy manipulation based on a machine-readable concordance without requiring specialist XBRL tools.

The concordance structure in the below example is illustrative and a proper exercise to rapidly produce a standard would need to be considered by the relevant parties.


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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