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Open Information Model
The Open Information Model (OIM) is XBRL International's strategic effort to simplify and modernise the XBRL standard. It provides a syntax-independent definition of what an XBRL report contains.
The Problem OIM Solves
Historically, XBRL was tightly bound to XML. The OIM separates the meaning of a report from its format, enabling multiple representations of the same data.
Three Interchangeable Formats
The OIM enables any XBRL report to exist in three formats (plus 13 Inline XBRL):
| Format | Best For | Size (200K facts) |
|---|---|---|
| xBRL-XML | Traditional XML workflows, catching errors at source | ~100MB (~500 bytes/fact) |
| xBRL-JSON | Web applications, APIs, modern analytics | Medium |
| xBRL-CSV | Bulk data, granular reporting, maximum efficiency | ~2MB (~10 bytes/fact) |
All three formats are interconvertible -- a report in xBRL-JSON can be reliably transformed to xBRL-XML and vice versa.
Key Model Components
| Component | Description |
|---|---|
| Report | Top-level container (equivalent to instance document) |
| Fact | A single data point with associated aspects |
| Aspects | The dimensional characteristics of a fact |
| Fact Value | The actual reported data |
Aspects
Every fact has these aspects:
- Concept -- what is being reported (from the taxonomy)
- Entity -- who is reporting
- Period -- when (instant or duration)
- Unit -- measurement (for numeric facts)
- Additional dimensions -- any extra axes
OIM Compatibility Requirements
To be OIM-compatible, reports must avoid these legacy XBRL 2.1 features:
- Tuples (nested fact groups)
- Fraction data types
- Complex dimensional structures
- Non-dimensional segment/scenario content
Relationship to XBRL 2.1
- OIM does NOT replace XBRL 2.1
- No plans to discontinue XBRL 2.1
- OIM is "an additional and alternative way to use XBRL data"
- Currently focuses on report data; future plans to extend to taxonomy modelling
Timeline
| Date | Milestone |
|---|---|
| Mid-2010s | Development begins |
| October 2021 | OIM Common Definitions 1.0 published |
| October 2021 | xBRL-JSON 1.0 and xBRL-CSV 1.0 reach Recommendation |
| 2024 | OIM-compatible Formula at Candidate Recommendation |
| December 2025 | OIM 1.0 reaches Recommendation status |
Why It Matters
The OIM makes XBRL accessible to a much wider audience:
- JSON is native to web developers
- CSV is familiar to data analysts and spreadsheet users
- Neither requires deep XML expertise
- Dramatic size reduction for large reports (50x smaller with CSV)