Journal of Official Statistics, Vol.26, No.3, 2010. pp. 559–575
Using XBRL in a Statistical Context. The Case of the Dutch Taxonomy Project
Abstract:In this article the background of XBRL and the involvement of Statistics Netherlands in the Dutch Taxonomy Project are discussed. The discussion predominantly focuses on the statistical context of using XBRL and the Dutch Taxonomy for communicating data terms to companies. The aim of the article is to make a case for XBRL as a standard that statistical offices, in cooperation with other regulators, should use for communicating their data terms to companies. Statistics Netherlands is a pioneer in this field and has been faced with many practical and methodological difficulties. These are also discussed. In addition to this the methodological implications of XBRL (and the Dutch Taxonomy) based data collection are discussed. The latter will become important when XBRL acceptance becomes widespread.
Keywords:Electronic data collection, XBRL, taxonomy, administrative software, accounts
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