XBRL & Big Data
With the advent of Big Data technologies, XBRL is increasingly used to represent large data sets. There are a number of efforts under way that are designed to enable XBRL to work more effectively with very large reports and via alternate technologies.
The Open Information Model provides a syntax-independent model for XBRL data, allowing reliable transformation of XBRL data into other representations. As well as the core model, the work product includes mappings to JSON and CSV formats for XBRL data.
The OIM aims to provide a clean, simplified model for XBRL. As such, the model does not support everything that is possible in the XML-based syntax for XBRL. Where possible, the OIM Working Group has documented migration paths for users of such features. As part of this, the Working Group has created the Filing Indicators specification, which provides an OIM-compatible alternative representation for the Filing Indicators that are in use in a number of XBRL implementations.