European XBRL Taxonomy Architecture
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Contents |
Introduction
These pages are hosting the guidelines to an European XBRL Taxonomy Architecture. (EXTA, for short)
- European; because this project is funded by the EU commission, but there is no restriction in applying it anywhere else;
- XBRL; because that is the syntax standard that has been chosen to be used in electronic information exchange between national banking supervisors and the European authorities;
- Taxonomy architecture, because creation of different 'dictionaries' or 'reporting frameworks' in XBRL have such a wide variety of options it would cause incompatability between the different XBRL taxonomies which would lead to increased implementation costs for all adopters in the EU market.