–Representation: Taxonomies should use similar XBRL structures to represent similar relationships among concepts.
–Modularity: Taxonomies should have a common approach to grouping taxonomy content at a file level.
–Evolution: Taxonomies developed based on the proposed architecture can be extended or revised using similar
approaches
lXBRL specification 2.1 achieves consistency by making
numerous improvements:
–Interoperability:
–Cost of implementation
–Clarity
lFuture XBRL specifications