The Best Practices Board’s Taxonomy Architecture Guidance Task Force (TAGTF)has developed guidance on the right way to prepare XBRL taxonomies for reports referencing multiple entities.

Business reports frequently ntain information about a range of different anisations.These might include the reporting entity itself,auditors,subsidiaries or transaction unter parties to name just the most mmon.A taxonomy author may me across various requirements for reporting information related to different anisations (and people)and XBRL offers different mechanisms for modelling multiple entities within the taxonomy.

The new TAGTF guidance note describes a range of different real life examples and maps them to different mechanisms available within XBRL.The guidance document provides remmended modelling approaches for a number of situations.

Read the full guidance here.(Available only to members)

The guidance is published as a review draft.Readers are invited to submit mments to the Taxonomy Architecture Guidance Task Force.

中文新闻：TAGTF发布涉及多个实体的分类标准指引