The XBRL International Domain Working Group developed a detailed set of requirements which were then implemented by the XBRL International Specification Working Group. The conformance suite consists of over 250 example taxonomy fragments (XML Schema and XLink files) and instance documents, containing both valid and invalid usage. It will help application developers ensure their software processes XBRL correctly.
It is expected from taxonomy authors gradually to upgrade their taxonomies to 2.1. This is a prerequisite for conformance with the Financial Reporting Taxonomies Architecture (FRTA) 1.0. However, 2.0 versions of these taxonomies may also be made available at the discretion of the taxonomy authors.
Domain experts and application developers can now encode more precise information about financial reporting concepts in XBRL taxonomies. They can also define the handling of new relationships not defined by XBRL itself. New relationships allow taxonomy authors to connect taxonomy definitions to authoritative definitions and other supporting documentation.
| There have always been restrictions on what are a meaningful taxonomy schema, meaningful linkbase, and meaningful instances. In the past many of these criteria were implicit. These criteria are now part of the specification. In some cases, they may be enforced using XML Schema, requiring no new code to be written, and in other cases the specification enables vendors to write correct validation code. Examples of these technical enhancements include: A detailed exposition of handling variable precision numbers, prohibitions on certain kinds of loops in relationships, and prohibition of duplicated data in instances. The meaning of calculation links and their ability to express relationships between items in different tuples has been specified precisely. |
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