From XBRLWiki

Introduction

Several families of taxonomies have led to potentially large instances (e.g. more than a few tens of kilobytes).

The taxonomy currently known as having this characteristic are:

• Taxonomy of Bank of Indonesia, for which an XBRL White paper has been published (http://www.xbrl.org/sites/xbrl.org/files/imce/lrg_instance_proc_indonesia.pdf);
• Solvency II taxonomies defined by EIOPA (European Insurance and Occupational Pensions Authority: https://eiopa.europa.eu);
• Basel III / CRD IV taxonomies defined by EBA (European Banking Authority: http://www.eba.europa.eu).

Note: the European taxonomies are intended to be used by all countries of the European Union, and more.

Some tests have been made and led to difficulties. The topic has been discussed in the XBRL International conferences of Abu Dhabi (reference needed) and Yokohama (reference needed). The subject is tackled by the XBRL International, in the Standards Board and Best Practices Board.

A note