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Global Filing Manual

The Global Filing Manual (GFM) is a product of the International Taxonomy Architecture (ITA) work group in which members of the IASB, FASB and JFSA participate. They lay down rules applicable to extension of their taxonomy by reporters when submitting an instance. Some of these rules are of greater importance than solely for an extension; they can apply to the entire DTS. Some Dutch Taxonomy Architecture rules can be linked directly to GFM rules, because of the reasoning given by the GFM parties, the GFM rules have been defined as invokable within the Dutch Taxonomy Architecture wiki.