The XBRL taxonomy of municipalities and joint municipal authorities is a common standard for the reporting of financial information by municipalities and joint municipal authorities, which enables automatic transmission of data for various external reporting needs.
The benefits of the XBRL taxonomy of municipalities and joint municipal authorities described in this Recommendation relate to the standardisation of municipal financial and operational data, which aims to harmonise the content definition, maintenance practices and mutual availability of data describing the finances and activities of municipalities in order to improve the efficiency of information management. The interfaces to the standardisation package are described as references to other recommendations and guidelines.
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