Open Information Model 1.0

The Open Information Model provides a syntax-independent model for XBRL data, allowing reliable transformation of XBRL data into other representations. The work product includes:

  • The Open Information Model (OIM): a syntax-independent definition of an XBRL report.
  • xBRL-XML: mappings from the original XML-based syntax for XBRL to the OIM.
  • xBRL-JSON: a standard JSON representation for XBRL data, defined in terms of the OIM.
  • xBRL-CSV: a standard for representing an XBRL report using CSV files.
  • OIM Common: common definitions used by other OIM-based specifications.
Specification documents:
Open Information Model 2023-04-19 Recommendation history
Open Information Model (Common) 2023-04-19 Recommendation history
xBRL-CSV: CSV representation of XBRL data 2023-04-19 Recommendation history
xBRL-JSON: JSON representation of XBRL data 2023-04-19 Recommendation history
xBRL-XML: mapping from Open Information Model 2023-04-19 Recommendation history
Supporting documents:
OIM Design 2021-10-13 Design history
OIM Requirements 2021-10-13 Requirements history
xBRL-CSV Design 2021-10-13 Design history
xBRL-CSV Requirements 2021-10-13 Requirements history
xBRL-JSON Design 2021-10-13 Design history
Draft specification documents:
Core Taxonomy Information 2023-05-17 Public Working Draft history
Supporting documents for draft specifications:
Core Taxonomy Information Requirements 2022-01-20 Requirements history
OIM Taxonomy Model Implementation Plan 2022-01-20 wgn history
Additional Resources (members-only)
The following resources are available to members of XBRL International and its jurisdictions. If you are a member but do not have a username and password, you can register for an account. If you are not a member, you can learn more about membership.
OIM Conformance Suite Conformance Suite
OIM Conformance Suite Conformance Suite