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