ISO/NP TS 25388

XBRL granular data for audit data services

Scope

This document defines ISO 21378 semantic binding to XBRL[1] taxonomy and syntax binding to XBRL GL (Global Ledger) [3] and XBRL OIM (Open Information Model) [4]. The ISO 21378 semantic model, defined within the ISO 21926 semantic data model framework, is represented as an XBRL taxonomy using dimensions. Any hierarchical semantic data definition is definable with hierarchical tidy data and expressed using XBRL Dimensions.
This document specifies technical specifications by XBRL, focusing on a hierarchically structured semantic data model and guidelines for implementing XBRL across various contexts. It defines taxonomy and specifies physical file formats compatible with XBRL. Additionally, this document establishes a relationship with ISO 21378 by providing semantic binding to XBRL taxonomy and syntax binding to XBRL GL and xBRL-CSV [5].
Firstly, it provides syntax binding for the logical hierarchical model of audit data service to XBRL GL based on the analysis conducted during PC 295 with ANSI. Secondly, it provides an XBRL Granular data framework utilizing dimensions to express hierarchical tidy data [7]. This hierarchical structure can represent any hierarchical model.
The XBRL semantic data model ensures structured representation and categorization of data elements, maintaining consistent and standardized classification aligned with ISO 21926 Semantic Data Model principles. It supports extensibility with Shared, Aligned, and Distinct extensions, enhancing comparability.
This document provides a framework and methodology to express accounting information independently of specific accounting and application systems. It covers critical areas such as General Ledger Journal Entry, Accounts Receivable, Sales, Accounts Payable, Purchasing, Inventory (both stock and movement data), and Property, Plant, and Equipment (PPE), including new extensions.
XBRL's hierarchical taxonomy and semantic/syntax binding definitions enable the creation of a semantic data model in both human-readable and machine-readable formats like CSV, XML, and JSON. This flexibility supports easy data storage, exchange, and utilization across diverse systems and platforms, ensuring interoperability and integration ease.
Granular audit data validation against summarized external reports like annual stock market reports or tax filings is standardized in this document. It ensures accurate reconciliation of total sales on balance sheets through detailed checks of sales orders, open accounts, cash applications, and invoice records.
[1] Extensible Business Reporting Language (XBRL) 2.1, Recommendation 31 December 2003 with errata corrections to 20 February 2013, XBRL International Inc. [viewed 2024-07-04]. Available at https://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2.1-REC-2003-12-31+corrected-errata-2013-02-20.html
[2] XBRL Dimensions 1.0, Recommendation 18 September 2006 with errata corrections to 25 January 2012, XBRL International Inc. [viewed 2023-07-04]. Available at https://www.xbrl.org/specification/dimensions/rec-2012-01-25/dimensions-rec-2006-09-18+corrected-errata-2012-01-25-clean.html
[3] XBRL Global Ledger Taxonomy Framework 2017, Public Working Draft 01 December 2016, XBRL International Inc. [viewed 2024-07-04]. Available at http://www.xbrl.org/Specification/framework-2017/PWD-2016-12-01/framework-2017-PWD-2016-12-01.html
[4] Open Information Model 1.0, Recommendation 13 October 2021 with errata corrections to 19 April 2023, XBRL International Inc. [viewed 2024-07-04]. Available at http://www.xbrl.org/Specification/oim/REC-2021-10-13+errata-2023-04-19/oim-REC-2021-10-13+corrected-errata-2023-04-19.html
[5] xBRL-CSV: CSV representation of XBRL data 1.0, Recommendation 13 October 2021, XBRL International Inc. [viewed 2023-09-21]. Available at https://www.xbrl.org/Specification/xbrl-csv/REC-2021-10-13/xbrl-csv-REC-2021-10-13.html