When managing filed documents, descriptive information about filing entity (code, name, address, contact point, …), sender entity (if different), or other contextual data is usually used in some extent, in one or other way. See examples at wikixbrl.info Eurofiling Header
The CWA2 header has been designed to contain descriptive information about each transmitted file (XBRL instances and others), as an independent and external XML file.
However, in some cases, the descriptive information is to be contained INSIDE the XBRL instance document, hence an XBRL taxonomy is required, and a re-usability opportunity is hence open.
The acknowledged XBRL taxonomies for descriptive information are the Global Common Data Taxonomies (XBRL International, 2005, and frozen since then) as well as the General Data Identification (XBRL Spain, 2006, widely used nationally as 2011 version)
The ISA Registered Organization (formerly ISA Core Business Vocabulary) is a simplified, reusable and extensible data model that captures the fundamental characteristics of a legal entity, e.g. the legal name, the activity, address, and so on. The Core Vocabulary was designed to enable interoperability among business registers and any other ICT based solutions exchanging and processing information related to registered businesses.
This conceptual model is independent of any technology that may be used to represent it. It describes the minimal set of classes, relationships and properties necessary to describe a natural person, a business that has legal entity status, and a location.
The CWA2 team has developed a proof of concept XBRL Registered Organization, an XBRL dimensional taxonomy, based on the ISA Core Vocabularies, as following:
XBRL TEST INSTANCES
EQUIVALENT EXCEL MODEL AND TEST INSTANCE EXAMPLE