Dimension Modeling Working Group (DWG)

The Financial Accounting Standard Board (FASB) established the Dimension Modeling Working Group (DWG) to receive input on dimensional modeling and to build consensus for dimensional modeling issues related to the Taxonomy which will result in design principles to inform Taxonomy modeling choices going forward.

TOPICS THAT HAVE BEEN INITIALLY IDENTIFIED FOR DISCUSSION PURPOSES INCLUDE:

  • Appropriately define a concept using primary elements and dimensions
  • Document line item (primary element) versus dimension choices
  • Document appropriate uses of dimensions
  • Defining a decision tree for hierarchical and distinct domains
  • Identify the proper level of abstraction
  • Explore mechanisms to constrain use

U.S. GAAP FINANCIAL REPORTING TAXONOMY STYLE GUIDES AVAILABLE

MEETINGS:


Meeting are scheduled as needed, usually by conference call. In-person meetings were held March 10 and 11, 2016.

CONTACT INFORMATION


If you would like more information about the DWG, please contact:

David Shaw
XBRL Project Manager
Financial Accounting Standard Board
401 Merritt 7
P.O. Box 5116
Norwalk, CT 06856-5116
Phone: (203) 956-5332
Email: dmshaw@fasb.org