XBRL OIM
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Multi-format XBRL model.
Definition
OIM 1.0 (Recommendation published 2021) separates the logical model (Facts, Concepts, Dimensions, Units) from serialisation. xBRL-JSON and xBRL-CSV become equivalent formats to XBRL 2.1 with no loss of information. Progressive adoption by regulators (FRC UK pilot, US SEC review).
Origin
OIM 1.0 Recommendation published 6 October 2021 by XBRL International.
Example in context
A SaaS vendor exposes its API in xBRL-JSON for data scientist customers consuming FINREP in pandas rather than XML.
Related terms
- XBRL spec — underlying model.