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Taxonomy Development Artefacts

Following are the artefacts produced as part of Taxonomy development:

​The SBR Taxonomy contains the Definitional Taxonomy and the Reporting Taxonomy.
The Definitional Taxonomy is a data dictionary containing a set of terms that are shared between all members of the SBR family of agencies.
The Reporting Taxonomy contains all of the structured information that must be captured and is applicable to individual agencies. This is the information that would previously be reported on a form.

D2A taxonomy files:
Association Files
​These files map specific versions of a form to a specific version of the taxonomy. This enables multiple versions of the same form to be supported.
Mapping Files
​These files map D2A attributes to Concepts, Dimension information and mapping values, or values to Dimensions for map lists, e.g. for lists of countries.
D2A mapping files:
Artefacts ​Describes the set of items, including all of the above, that are used by D2A for entities wishing to use the XBRL Import function.
Mapping D2A attributes and the Reporting Taxonomy

D2A attributes are mapped to Concepts in the Definitional Taxonomy. The Context is defined by also mapping Dimensions and their Members. This is a mapping based on the underlying business concept. For example, if you have a D2A attribute that captures Total Assets, that same information would be mapped to a Concept in the Definitional Taxonomy that describes the capturing of Total Asset information. The list of Concepts that can have information provided against them for a Reporting Taxonomy is called the Report Content.