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taxonomy.md

File metadata and controls

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Taxonomy configuration

The configuration file is in YAML format, and consists of the following parts:

contexts

The contexts section predefines contexts which are used in metadata definitions. The definition consists of:

  • from field specifies the context which is a parent of this context. This context imports all definitions from the specified context. If not specified, an empty context is the starting point.
  • entity specifies the context's entity identifier. This can be a literal string, or configuration key. scheme should be specified to describe the entity identifier scheme.
  • segments specifies a set of context segment members. The lookup part of the taxonomy configuration file maps segment ID/value pairs to real iXBRL names.
  • period specifies the configuration key of a period. Periods are a YAML object with a name (string), start and end (dates). The name is irrelevant, just the start and end date are used.
  • instant specifies the configuration key of a date.

e.g.

taxonomy:
  frs101:
    contexts:
    - entity: metadata.business.company-number
      id: business
      scheme: http://www.companieshouse.gov.uk/
    - from: business
      id: report-period
      period: metadata.accounting.periods.0
    - from: business
      id: report-date
      instant: metadata.accounting.date
    - from: report-period
      id: industry-sector
      segments:
        industry-sector: metadata.business.industry-sector

metadata

Specifies a set of metadata fields which can be invoked from various places (e.g. notes).

    metadata:
    # Metadata from a configuration file
    - config: metadata.report.title
      context: report-period
      id: report-title
    - config: metadata.report.date
      context: report-date
      id: report-date
      kind: date
    - config: metadata.report.authorised-date
      context: report-date
      id: authorised-date
    - id: period-start
      kind: date
      context: report-date
      config: metadata.report.periods.0.start
    - id: test
      kind: value
      value: Hello world

When a config field is specified, it is used to get a value, otherwise the value field specifies a static value. The kind field describes the type (one of string, money, bool, number, count, date).

document-metadata

Specifies a list of metadata fields (defined in ...metadata) which are included in the hidden section in an iXBRL file. These are metadata which are present, but not visible in the browser.

e.g.

    document-metadata:
    - report-title
    - report-date
    - authorised-date
    - period-start
    - period-end
    - company-name

Just the metadata identifiers are specified.

lookup

This section maps segment information to real iXBRL tags.

    lookup:

      # This is the segment name
      accounting-standards:

        # The segment name gets mapped to this iXBRL dimension
        dimension: uk-bus:AccountingStandardsDimension

        # And then, the segment value gets mapped to dimension values thus...
        map:
          frs101: uk-bus:FRS101
          frs102: uk-bus:FRS102
          frsse: uk-bus:FRSSE
          full-irs: uk-bus:FullIFRS
          micro-entities: uk-bus:Micro-entities
          other-standards: uk-bus:OtherStandards
          small-entities-regime: uk-bus:SmallEntities

namespaces

This section specifies namespaces which are added to the iXBRL document when this taxonomy is used. A set of standard iXBRL namespaces are added by default. You only need to add non-standard ones specific to this taxonomy. e.g.

    namespaces:
      uk-bus: http://xbrl.frc.org.uk/cd/2021-01-01/business
      uk-core: http://xbrl.frc.org.uk/fr/2021-01-01/core
      uk-direp: http://xbrl.frc.org.uk/reports/2021-01-01/direp
      uk-geo: http://xbrl.frc.org.uk/cd/2021-01-01/countries

schema

Specifies the taxonomy definition URL e.g.

    schema: https://xbrl.frc.org.uk/FRS-102/2021-01-01/FRS-102-2021-01-01.xsd

notes

Specifies the pre-defined note tokens.

    notes:
      company: 'The company is a private company limited by shares and is
        registered in England and Wales number ~[company-number].
        The registered address is: ~[contact-address1::, ]
        ~[contact-address2::, ] ~[contact-address3::, ]
        ~[contact-location:: ] ~[contact-postcode].'

sign-reversed

In gnucash, things that cause money to go away (e.g. liabilities) are negative. In iXBRL they are normally positive, so you can set the sign field to reversed to turn something which is normally a Gnucash negative into an iXBRL positive. This is done in the taxonomy configuration file.

Specifies a set of fact identifiers whose values have a reverse meaning to what they do in GnuCash. e.g. expenses come out as negative in GnuCash to describe cash leaving the business. However, in the iXBRL schema definition expenses are typically positive numbers.

    sign-reversed:
      accruals-and-deferred-income: true

tags

Maps fact identifiers to their iXBRL tag names in this taxonomy.

    tags:
      accounting-standards: uk-bus:AccountingStandardsApplied
      company-name: uk-bus:EntityCurrentLegalOrRegisteredName
      company-number: uk-bus:UKCompaniesHouseRegisteredNumber