Status and Expected Evolution of XBRL
Financial Reporting Taxonomies Architecture 1.0:
dated 2005-04-25 (
) describes the architecture of
financial reporting taxonomies using XBRL and establishes rules and
conventions to achieve consistency through:
: Taxonomies should use similar XBRL structures to
represent similar relationships among concepts.
: Taxonomies should have a common approach to
grouping taxonomy content at a file level.
: Taxonomies developed based on the proposed
architecture can be extended or revised using similar approaches
XBRL specification 2.1 achieves consistency by making numerous
Cost of implementation
Future XBRL specifications