XBRL US pulished the XBRL Taxonomy Development Handbook today. Pretty extensive. This is worth having a look at.
The handbook makes this statement with which I agree 100%: (Page 2, section 1.1.4 The End Result)
No matter the industry, specific requirements, or reporting needs, the ultimate goal at the end of the taxonomy development process is to create data that is meaningful to consumers. This is true regardless of what that data is and whether it is consumed in real time or collected in offline analyses. The accuracy, usability, and predictability for the consumer is vitally important, and the end product of development should be robust enough to deliver consistent results on all of these fronts.
The essence of an XBRL taxonomy is to enable a meaningful exchange of information. I tried to describe how to achieve that objective in this document.
While the details of this handbook are good, the handbook neglects to wrap those details into an overarching framework, theory, and principles. But, the details are good and I will incorporate all the useful aspects of this handbook into my Mastering XBRL-based Digital Financial Reporting resource.