XBRL-OPEN-INFORMATION-MODEL

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.