scope:

This CWA is a general guide to XBRL oriented towards national regulators on how to implement, extend and manage XBRL taxonomies. The guidance and recommendations included in this CWA have been created for regulatory filings in the context of European supervisory reporting. In this document, "regulatory filings" encompasses authoritative financial reporting standards and generally accepted accounting principles/practices (or GAAP), regulatory reports whose subject matter is primarily financial position and performance and related explanatory disclosures, and data sets used in the collection of financial statistics; it excludes transaction- or journal-level reporting, primarily narrative reports (for example, internal controls assessments) and non-financial quantitative reports (for example, air pollution measurements).