Structured CSV: Expressing XML Hierarchies in a Single Sheet<\/h1>\n\nNobuyuki Sambuichi<\/span>
\n2025-04-13<\/span>\n<\/div>\n<\/div>\n\n\n\n\n\nStructured CSV is a standards-based format derived from the xBRL-CSV specification, enabling complex hierarchical data to be recorded in a flat, tabular form. It is not a simple dump of relational tables. Instead, it uses structured conventions and a metadata-driven approach to express multi-level business documents \u2014 such as invoices or journal entries \u2014 in a single CSV sheet.\n<\/p><\/blockquote>\n<\/div>\n<\/div>\n<\/div>\n
\n1. Based on xBRL-CSV<\/h2>\n\n\nStructured CSV follows the xBRL-CSV syntax model, where:<\/p>\n<\/div>\n
\n\n- \n
A CSV<\/code> file holds the fact data \u2014 one row per fact.<\/p>\n<\/li>\n- \n
A JSON<\/code> metadata file defines the table structure, the dimensions and members for each column, and the mapping to the XBRL taxonomy.<\/p>\n<\/li>\n- \n
Each column is explicitly defined as a dimension<\/code>, concept<\/code>, or a unit<\/code>.<\/p>\n<\/li>\n- \n
Hierarchical records (e.g. header and detail) are flattened but grouped using dimension-based sequence numbers.<\/p>\n<\/li>\n<\/ul>\n<\/div>\n
\nThis format is ideal for encoding any data that would traditionally be captured in XML, such as an XBRL GL instance, but with the compactness and simplicity of CSV.<\/p>\n<\/div>\n<\/div>\n<\/div>\n
\n2. Metadata: Structure and Semantics<\/h2>\n\n\nThe metadata JSON file:<\/p>\n<\/div>\n
\n\n- \n
Declares the taxonomy<\/code> schema URL (usually an .xsd<\/code> file).<\/p>\n<\/li>\n- \n
Maps each CSV column to a corresponding concept in the taxonomy (e.g. gl-cor:entryNumber<\/code>, gl-cor:amount<\/code>).<\/p>\n<\/li>\n- \n
Specifies whether a column is a dimension<\/code>, member<\/code>, or a core concept.<\/p>\n<\/li>\n- \n
Enables multilingual interpretation \u2014 column names and definitions can be retrieved in local language using the label<\/code> linkbases of the taxonomy.<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n\n3. Hierarchy in Flat Rows<\/h2>\n\n\nStructured CSV can represent header-detail relationships \u2014 or even deeper nested structures \u2014 by using integer-based dimension values:<\/p>\n<\/div>\n
\n\nentryHeader,entryDetail,entryNumber,lineNumber,amount\r\n1,,INV-001,,\r\n1,1,,1,100.00\r\n1,2,,2,-100.00\r\n2,,INV-002,,\r\n2,3,,1,300.00<\/code><\/pre>\n<\/div>\n<\/div>\n\nTable 1. Table: Flattened CSV representing a hierarchical structure<\/caption>\n \n \n\nentryHeader<\/th>\n entryDetail<\/th>\n entryNumber<\/th>\n lineNumber<\/th>\n amount<\/th>\n<\/tr>\n<\/thead>\n \n\n\n1<\/p>\n<\/td>\n
<\/td>\n \nINV-001<\/p>\n<\/td>\n
<\/td>\n <\/td>\n<\/tr>\n \n\n1<\/p>\n<\/td>\n
\n1<\/p>\n<\/td>\n
<\/td>\n \n1<\/p>\n<\/td>\n
\n100.00<\/p>\n<\/td>\n<\/tr>\n
\n\n1<\/p>\n<\/td>\n
\n2<\/p>\n<\/td>\n
<\/td>\n \n2<\/p>\n<\/td>\n
\n250.00<\/p>\n<\/td>\n<\/tr>\n
\n\n2<\/p>\n<\/td>\n
<\/td>\n \nINV-002<\/p>\n<\/td>\n
<\/td>\n <\/td>\n<\/tr>\n \n\n2<\/p>\n<\/td>\n
\n1<\/p>\n<\/td>\n
<\/td>\n \n1<\/p>\n<\/td>\n
\n300.00<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\n\n- \n
entryHeader<\/code> and entryDetail<\/code> are sequence numbers (integers).<\/p>\n<\/li>\n- \n
Rows with only entryHeader<\/code> populated are header-level facts.<\/p>\n<\/li>\n- \n
Rows with entryDetail<\/code> populated are detail-level facts grouped under the most recent header.<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n\n4. Graphical Illustration<\/h2>\n\n\n\n![\"Diagram\"](\"https:\/\/kroki.io\/plantuml\/svg\/eNqVziEPgzAQhmF_v-KCL7leMzON6AwSNVO2ExBoE1YE_x7oRoBkE3PfJ57kDXUrj4iZ-DhMVtxThivqu0-_HPt6_beyUkQ6Q_dCqyEcTSHRNV0yXeNlI8t1fRh9XCZRTpRw8QPzGfOO-bJjhrPecvlrLr9z-d9cc8g1AFajUmv4ZzBYTsPADAr0YdQ=\")
\n<\/div>\n<\/div>\n\nThis diagram illustrates how entryDetail<\/code> rows are logically grouped under entryHeader<\/code> using the sequence numbers, even though all data resides in a single flat CSV file.<\/p>\n<\/div>\n<\/div>\n<\/div>\n\n5. Example for a Customer Invoice<\/h2>\n\n\nThe following is an example of a structured CSV representing a customer invoice. It includes both header and detail facts flattened into a single sheet, using sequence numbers to distinguish between entryHeader<\/code> and entryDetail<\/code>.<\/p>\n<\/div>\n\n\n \n\naccountingEntries<\/th>\n entryHeader<\/th>\n entryDetail<\/th>\n entriesType<\/th>\n uniqueID<\/th>\n postedDate<\/th>\n entryNumber<\/th>\n entryComment<\/th>\n lineNumber<\/th>\n amount<\/th>\n maturityDate<\/th>\n terms<\/th>\n measurableDescription<\/th>\n measurableQuantity<\/th>\n measurableUnitOfMeasure<\/th>\n measurableCostPerUnit<\/th>\n<\/tr>\n<\/thead>\n \n\n\n1<\/p>\n<\/td>\n
<\/td>\n <\/td>\n \nother<\/p>\n<\/td>\n
\n001<\/p>\n<\/td>\n
<\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n \n\n1<\/p>\n<\/td>\n
\n1<\/p>\n<\/td>\n
<\/td>\n <\/td>\n <\/td>\n \n2005-10-14<\/p>\n<\/td>\n
\n50<\/p>\n<\/td>\n
\nInvoice: #2 Customer: Joe’s Materials<\/p>\n<\/td>\n
<\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n \n\n1<\/p>\n<\/td>\n
\n1<\/p>\n<\/td>\n
\n1<\/p>\n<\/td>\n
<\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n \n1<\/p>\n<\/td>\n
\n220<\/p>\n<\/td>\n
\n2005-10-21<\/p>\n<\/td>\n
\n7 Days Date<\/p>\n<\/td>\n
\nMK II Widgets with improved spatulas<\/p>\n<\/td>\n
\n10<\/p>\n<\/td>\n
\nEACH<\/p>\n<\/td>\n
\n22<\/p>\n<\/td>\n<\/tr>\n
\n\n1<\/p>\n<\/td>\n
\n1<\/p>\n<\/td>\n
\n2<\/p>\n<\/td>\n
<\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n \n2<\/p>\n<\/td>\n
\n25<\/p>\n<\/td>\n
\n2005-10-21<\/p>\n<\/td>\n
\n7 Days Date<\/p>\n<\/td>\n
\nService Kits for MK II widgets<\/p>\n<\/td>\n
\n5<\/p>\n<\/td>\n
\nEACH<\/p>\n<\/td>\n
\n5<\/p>\n<\/td>\n<\/tr>\n
\n\n1<\/p>\n<\/td>\n
\n2<\/p>\n<\/td>\n
<\/td>\n <\/td>\n <\/td>\n \n2005-10-14<\/p>\n<\/td>\n
\n51<\/p>\n<\/td>\n
\nInvoice: #3 Customer: Joe’s Materials<\/p>\n<\/td>\n
<\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n \n\n1<\/p>\n<\/td>\n
\n2<\/p>\n<\/td>\n
\n1<\/p>\n<\/td>\n
<\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n \n1<\/p>\n<\/td>\n
\n60<\/p>\n<\/td>\n
\n2005-10-14<\/p>\n<\/td>\n
\nCOD<\/p>\n<\/td>\n
\nService Kits for MK I Widgets<\/p>\n<\/td>\n
\n20<\/p>\n<\/td>\n
\nEACH<\/p>\n<\/td>\n
\n3<\/p>\n<\/td>\n<\/tr>\n
\n\n1<\/p>\n<\/td>\n
\n2<\/p>\n<\/td>\n
\n2<\/p>\n<\/td>\n
<\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n \n2<\/p>\n<\/td>\n
\n80<\/p>\n<\/td>\n
\n2005-10-14<\/p>\n<\/td>\n
\nCOD<\/p>\n<\/td>\n
\nBottled Water<\/p>\n<\/td>\n
\n100<\/p>\n<\/td>\n
\nEACH<\/p>\n<\/td>\n
\n0.8<\/p>\n<\/td>\n<\/tr>\n
\n\n1<\/p>\n<\/td>\n
\n3<\/p>\n<\/td>\n
<\/td>\n <\/td>\n <\/td>\n \n2005-10-14<\/p>\n<\/td>\n
\n52<\/p>\n<\/td>\n
\nInvoice: #5 Customer: Jacquiline Hau Shearer’s Snacks<\/p>\n<\/td>\n
<\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n \n\n1<\/p>\n<\/td>\n
\n3<\/p>\n<\/td>\n
\n1<\/p>\n<\/td>\n
<\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n \n1<\/p>\n<\/td>\n
\n325<\/p>\n<\/td>\n
\n2005-10-21<\/p>\n<\/td>\n
\n7 Days Date<\/p>\n<\/td>\n
\nBottled Water Shrink Wrap Dozens<\/p>\n<\/td>\n
\n50<\/p>\n<\/td>\n
\nEACH<\/p>\n<\/td>\n
\n6.5<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n
\n6. Localised Semantics<\/h2>\n\n\nThanks to the connected XBRL taxonomy:<\/p>\n<\/div>\n
\n\n- \n
Concept names can be resolved to user-friendly labels in the local language (e.g. Japanese, English, etc.).<\/p>\n<\/li>\n
- \n
Documentation strings and business definitions can be extracted from the taxonomy’s label linkbases.<\/p>\n<\/li>\n
- \n
The presentation<\/code> linkbase can express the hierarchical structure defined in the dimensional hypercube. This allows structured CSV facts to be rendered in a simplified, human-friendly hierarchy, mirroring the conceptual model of the business document.<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n\n7. Merging Single-Line Headers<\/h2>\n\n\nWhen a header contains exactly one detail, a dimensional definition linkbase<\/strong> using xbrldt:targetRole<\/code> can specify that the two dimensions may be merged. This simplifies display while preserving semantic integrity \u2014 especially useful for one-line records in SME transactions.<\/p>\n<\/div>\n<\/div>\n<\/div>\n\n8. Conclusion<\/h2>\n\n\nStructured CSV, backed by xBRL-CSV and its powerful JSON metadata, provides a future-ready solution for representing semantically rich business documents in a compact, interoperable format. Combined with a well-defined taxonomy, this format ensures accurate interpretation, multilingual usability, and efficient exchange across systems and jurisdictions.<\/p>\n<\/div>\n
\nIt is a foundational building block for modern, structured data exchange in audit, e-Tax, and regulatory reporting ecosystems.<\/p>\n<\/div>\n<\/div>\n<\/div>\n
\n2025-04-13<\/span>\n<\/div>\n<\/div>\n
\nStructured CSV is a standards-based format derived from the xBRL-CSV specification, enabling complex hierarchical data to be recorded in a flat, tabular form. It is not a simple dump of relational tables. Instead, it uses structured conventions and a metadata-driven approach to express multi-level business documents \u2014 such as invoices or journal entries \u2014 in a single CSV sheet.\n<\/p><\/blockquote>\n<\/div>\n<\/div>\n<\/div>\n
\n1. Based on xBRL-CSV<\/h2>\n
\n\nStructured CSV follows the xBRL-CSV syntax model, where:<\/p>\n<\/div>\n
\n\n
- \n
A
CSV<\/code> file holds the fact data \u2014 one row per fact.<\/p>\n<\/li>\n- \n
A
JSON<\/code> metadata file defines the table structure, the dimensions and members for each column, and the mapping to the XBRL taxonomy.<\/p>\n<\/li>\n- \n
Each column is explicitly defined as a
dimension<\/code>,concept<\/code>, or aunit<\/code>.<\/p>\n<\/li>\n- \n
Hierarchical records (e.g. header and detail) are flattened but grouped using dimension-based sequence numbers.<\/p>\n<\/li>\n<\/ul>\n<\/div>\n
\nThis format is ideal for encoding any data that would traditionally be captured in XML, such as an XBRL GL instance, but with the compactness and simplicity of CSV.<\/p>\n<\/div>\n<\/div>\n<\/div>\n
\n2. Metadata: Structure and Semantics<\/h2>\n
\n\nThe metadata JSON file:<\/p>\n<\/div>\n
\n\n
- \n
Declares the
taxonomy<\/code> schema URL (usually an.xsd<\/code> file).<\/p>\n<\/li>\n- \n
Maps each CSV column to a corresponding concept in the taxonomy (e.g.
gl-cor:entryNumber<\/code>,gl-cor:amount<\/code>).<\/p>\n<\/li>\n- \n
Specifies whether a column is a
dimension<\/code>,member<\/code>, or a core concept.<\/p>\n<\/li>\n- \n
Enables multilingual interpretation \u2014 column names and definitions can be retrieved in local language using the
label<\/code> linkbases of the taxonomy.<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n\n3. Hierarchy in Flat Rows<\/h2>\n
\n\nStructured CSV can represent header-detail relationships \u2014 or even deeper nested structures \u2014 by using integer-based dimension values:<\/p>\n<\/div>\n
\n\nentryHeader,entryDetail,entryNumber,lineNumber,amount\r\n1,,INV-001,,\r\n1,1,,1,100.00\r\n1,2,,2,-100.00\r\n2,,INV-002,,\r\n2,3,,1,300.00<\/code><\/pre>\n<\/div>\n<\/div>\n\n
Table 1. Table: Flattened CSV representing a hierarchical structure<\/caption>\n \n \n\n \n \n \n \n<\/colgroup>\n \n \nentryHeader<\/th>\n entryDetail<\/th>\n entryNumber<\/th>\n lineNumber<\/th>\n amount<\/th>\n<\/tr>\n<\/thead>\n \n \n 1<\/p>\n<\/td>\n
<\/td>\n \n INV-001<\/p>\n<\/td>\n
<\/td>\n <\/td>\n<\/tr>\n \n \n 1<\/p>\n<\/td>\n
\n 1<\/p>\n<\/td>\n
<\/td>\n \n 1<\/p>\n<\/td>\n
\n 100.00<\/p>\n<\/td>\n<\/tr>\n
\n \n 1<\/p>\n<\/td>\n
\n 2<\/p>\n<\/td>\n
<\/td>\n \n 2<\/p>\n<\/td>\n
\n 250.00<\/p>\n<\/td>\n<\/tr>\n
\n \n 2<\/p>\n<\/td>\n
<\/td>\n \n INV-002<\/p>\n<\/td>\n
<\/td>\n <\/td>\n<\/tr>\n \n \n 2<\/p>\n<\/td>\n
\n 1<\/p>\n<\/td>\n
<\/td>\n \n 1<\/p>\n<\/td>\n
\n 300.00<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\n\n
- \n
entryHeader<\/code> andentryDetail<\/code> are sequence numbers (integers).<\/p>\n<\/li>\n- \n
Rows with only
entryHeader<\/code> populated are header-level facts.<\/p>\n<\/li>\n- \n
Rows with
entryDetail<\/code> populated are detail-level facts grouped under the most recent header.<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n\n4. Graphical Illustration<\/h2>\n
\n\n\n\nThis diagram illustrates how
entryDetail<\/code> rows are logically grouped underentryHeader<\/code> using the sequence numbers, even though all data resides in a single flat CSV file.<\/p>\n<\/div>\n<\/div>\n<\/div>\n\n5. Example for a Customer Invoice<\/h2>\n
\n\nThe following is an example of a structured CSV representing a customer invoice. It includes both header and detail facts flattened into a single sheet, using sequence numbers to distinguish between
entryHeader<\/code> andentryDetail<\/code>.<\/p>\n<\/div>\n\n
\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n<\/colgroup>\n \n \naccountingEntries<\/th>\n entryHeader<\/th>\n entryDetail<\/th>\n entriesType<\/th>\n uniqueID<\/th>\n postedDate<\/th>\n entryNumber<\/th>\n entryComment<\/th>\n lineNumber<\/th>\n amount<\/th>\n maturityDate<\/th>\n terms<\/th>\n measurableDescription<\/th>\n measurableQuantity<\/th>\n measurableUnitOfMeasure<\/th>\n measurableCostPerUnit<\/th>\n<\/tr>\n<\/thead>\n \n \n 1<\/p>\n<\/td>\n
<\/td>\n <\/td>\n \n other<\/p>\n<\/td>\n
\n 001<\/p>\n<\/td>\n
<\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n \n \n 1<\/p>\n<\/td>\n
\n 1<\/p>\n<\/td>\n
<\/td>\n <\/td>\n <\/td>\n \n 2005-10-14<\/p>\n<\/td>\n
\n 50<\/p>\n<\/td>\n
\n Invoice: #2 Customer: Joe’s Materials<\/p>\n<\/td>\n
<\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n \n \n 1<\/p>\n<\/td>\n
\n 1<\/p>\n<\/td>\n
\n 1<\/p>\n<\/td>\n
<\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n \n 1<\/p>\n<\/td>\n
\n 220<\/p>\n<\/td>\n
\n 2005-10-21<\/p>\n<\/td>\n
\n 7 Days Date<\/p>\n<\/td>\n
\n MK II Widgets with improved spatulas<\/p>\n<\/td>\n
\n 10<\/p>\n<\/td>\n
\n EACH<\/p>\n<\/td>\n
\n 22<\/p>\n<\/td>\n<\/tr>\n
\n \n 1<\/p>\n<\/td>\n
\n 1<\/p>\n<\/td>\n
\n 2<\/p>\n<\/td>\n
<\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n \n 2<\/p>\n<\/td>\n
\n 25<\/p>\n<\/td>\n
\n 2005-10-21<\/p>\n<\/td>\n
\n 7 Days Date<\/p>\n<\/td>\n
\n Service Kits for MK II widgets<\/p>\n<\/td>\n
\n 5<\/p>\n<\/td>\n
\n EACH<\/p>\n<\/td>\n
\n 5<\/p>\n<\/td>\n<\/tr>\n
\n \n 1<\/p>\n<\/td>\n
\n 2<\/p>\n<\/td>\n
<\/td>\n <\/td>\n <\/td>\n \n 2005-10-14<\/p>\n<\/td>\n
\n 51<\/p>\n<\/td>\n
\n Invoice: #3 Customer: Joe’s Materials<\/p>\n<\/td>\n
<\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n \n \n 1<\/p>\n<\/td>\n
\n 2<\/p>\n<\/td>\n
\n 1<\/p>\n<\/td>\n
<\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n \n 1<\/p>\n<\/td>\n
\n 60<\/p>\n<\/td>\n
\n 2005-10-14<\/p>\n<\/td>\n
\n COD<\/p>\n<\/td>\n
\n Service Kits for MK I Widgets<\/p>\n<\/td>\n
\n 20<\/p>\n<\/td>\n
\n EACH<\/p>\n<\/td>\n
\n 3<\/p>\n<\/td>\n<\/tr>\n
\n \n 1<\/p>\n<\/td>\n
\n 2<\/p>\n<\/td>\n
\n 2<\/p>\n<\/td>\n
<\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n \n 2<\/p>\n<\/td>\n
\n 80<\/p>\n<\/td>\n
\n 2005-10-14<\/p>\n<\/td>\n
\n COD<\/p>\n<\/td>\n
\n Bottled Water<\/p>\n<\/td>\n
\n 100<\/p>\n<\/td>\n
\n EACH<\/p>\n<\/td>\n
\n 0.8<\/p>\n<\/td>\n<\/tr>\n
\n \n 1<\/p>\n<\/td>\n
\n 3<\/p>\n<\/td>\n
<\/td>\n <\/td>\n <\/td>\n \n 2005-10-14<\/p>\n<\/td>\n
\n 52<\/p>\n<\/td>\n
\n Invoice: #5 Customer: Jacquiline Hau Shearer’s Snacks<\/p>\n<\/td>\n
<\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n \n \n 1<\/p>\n<\/td>\n
\n 3<\/p>\n<\/td>\n
\n 1<\/p>\n<\/td>\n
<\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n \n 1<\/p>\n<\/td>\n
\n 325<\/p>\n<\/td>\n
\n 2005-10-21<\/p>\n<\/td>\n
\n 7 Days Date<\/p>\n<\/td>\n
\n Bottled Water Shrink Wrap Dozens<\/p>\n<\/td>\n
\n 50<\/p>\n<\/td>\n
\n EACH<\/p>\n<\/td>\n
\n 6.5<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n
\n6. Localised Semantics<\/h2>\n
\n\nThanks to the connected XBRL taxonomy:<\/p>\n<\/div>\n
\n\n
- \n
Concept names can be resolved to user-friendly labels in the local language (e.g. Japanese, English, etc.).<\/p>\n<\/li>\n
- \n
Documentation strings and business definitions can be extracted from the taxonomy’s label linkbases.<\/p>\n<\/li>\n
- \n
The
presentation<\/code> linkbase can express the hierarchical structure defined in the dimensional hypercube. This allows structured CSV facts to be rendered in a simplified, human-friendly hierarchy, mirroring the conceptual model of the business document.<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n\n7. Merging Single-Line Headers<\/h2>\n
\n\nWhen a header contains exactly one detail, a dimensional definition linkbase<\/strong> using
xbrldt:targetRole<\/code> can specify that the two dimensions may be merged. This simplifies display while preserving semantic integrity \u2014 especially useful for one-line records in SME transactions.<\/p>\n<\/div>\n<\/div>\n<\/div>\n\n8. Conclusion<\/h2>\n
\n\nStructured CSV, backed by xBRL-CSV and its powerful JSON metadata, provides a future-ready solution for representing semantically rich business documents in a compact, interoperable format. Combined with a well-defined taxonomy, this format ensures accurate interpretation, multilingual usability, and efficient exchange across systems and jurisdictions.<\/p>\n<\/div>\n
\nIt is a foundational building block for modern, structured data exchange in audit, e-Tax, and regulatory reporting ecosystems.<\/p>\n<\/div>\n<\/div>\n<\/div>\n