1 Introduction
The XBRL 2.1 specification [XBRL] defines the syntax and semantics of that syntax in order to define concepts, resources and relationships between those concepts and concepts and resources in a DTS (See section 3.2 of the XBRL Specification for a more exhaustive definition of a DTS).
During the last years XBRL has been used extensively in several projects all around the world. The most common use of the XBRL technology has been to model an existing information supply chain between regulators and regulated entities.
The digitalization of that process, using the XBRL technology, has required the creation of an XBRL taxonomy (the DTS) used by people creating XBRL reports or submitting those reports to regulators.
One of the most important benefits of the XBRL technology is that XBRL is a standard about how to define the report content. This means that new reporting requirements from regulators to regulated entities can always be incorporated using the same XBRL 2.1 technology without having to change the XBRL technology. In fact, when a new version of a DTS is released, the regulated entities will have to adapt existing mappings between internal data and the old concept definitions to the new concept definitions. It is expected that for all concepts with no significant changes the mapping rules can be adapted automatically.
Existing software, able to understand the content of an XBRL DTS, can generate XBRL instances for whatever taxonomy without having to change anything in the software. But this would not be a true benefit if moving the software form one taxonomy version to another were a costly process. This specification is specifically designed to be used in this environment. The reporting requirements change over time, the taxonomies change to cover those new requirements, but if the technology used to create reports is the same (XBRL 2.1) moving applications to work from a taxonomy version to the next will be a trivial operation at least for concepts whose definition is the same regardless of other possible syntactical changes.
1.1 Background
Two projects have made significant contributions to this specification. They are the IASC Foundation who has contributed a methodology in which this specification is based on and the National Taxonomy Project ("NTP") initiated by the Dutch government who contributed the first initial documentation of a standardization for a Versioning report. Several other initiatives like the Committee of European Banking Supervisors have joined efforts together in order to help the XBRL Consortium and the XBRL industry to adopt a single common solution that satisfies the most critical business requirements in all those projects.
1.2 Relationship to other work
This document pertains to XBRL as defined in the XBRL Specification [XBRL].
Parts of this document may reiterate for expository clarity certain semantic restrictions imposed by XBRL, but this document does not modify XBRL. In the event of any conflicts between this document and XBRL, XBRL prevails.
1.3 Terminology
Terminology used in XBRL frequently overlaps with terminology from other fields.
The following terms are used as described in the table below:
|
Term |
Meaning |
|
Arc, arcroleRef, base set, child, concept, context, duplicate item, descendant, DTS (discoverable taxonomy set), element, entity, fact, instance, item, linkbase, linkbaseRef, p‑equal, roleRef, taxonomy, taxonomy schema, u‑equal, XBRL instance. |
As defined by XBRL [XBRL]. |
|
Relationship |
An arc defines a relationship between its source concepts and target concepts that is determined by its xlink:arcrole and other attributes. |
|
source [concept(s)] |
The concepts identified by the URI content of the href attributes of the locator-type elements in the same extended-type link element, which have the same label attribute content as the content of the “from” attribute of an arc. |
|
target [concept(s)] |
The concepts identified by the URI content of the href attributes of the locator-type elements in the same extended-type link element, which have the same label attribute content as the content of the “to” attribute of an arc. |
|
must, must not, required, shall, shall
not, should, should not, may, optional |
See [RFC2119] for definitions of these and other terms. These include, in particular: should: Conforming documents and applications are encouraged to behave as described. must: Conformant documents and consuming applications are required to behave as described; otherwise they are in error. |
|
XBRL |
Extensible Business Reporting Language (XBRL) 2.1 Recommendation [XBRL]. |
|
From DTS |
The term "From DTS" is used to refer to the source DTS that is the DTS that will be compared to the "To DTS". The From DTS normally refers to the old taxonomy version. |
|
To DTS |
The term "To DTS" is used to refer to the target DTS or the DTS that is being compared with the "From DTS". The To DTS normally refers to the new taxonomy version. |
|
Action |
This specification uses the term "Action" for referring to what changes between the From DTS and the To DTS |
|
Assignment |
This specification uses the term "Assignment" for referring to the business reasons of an action to change things in a DTS or even the business reasons for start comparing two DTSs. |
1.4 Document conventions
The following highlighting is used to present normative technical material in this document:
|
|
The following formatting is used for non-normative examples in this document:
The following formatting is used for non-normative counterexamples (examples of poor, discouraged or disallowed usage) in this document:
Non-normative editorial comments are denoted as follows and removed from final recommendations:
1.5 Namespaces
This table contains all the prefixes used within the text and XPath 2.0 expressions and the correspondent namespace URI:
|
Prefix |
Namespace URI |
|
xml |
http://www.w3.org/XML/1998/namespace |
|
xbrli |
|
|
xs |
|
|
xlink |
|
|
link |
|
|
xl |
|
|
ver |
http://xbrl.org/2007/versioning |
The Prefix column in the table above is non normative. The Namespace URI column is normative.
1.6 XPath
XPath expressions that appear in this document are XPath 2.0 [XPATH] expressions executed in a schema aware processor. Refer to the [XPATH] 2.0 specification for more information.
The prefixes used in the XPath expressions are indicated in section 1.5 above.
2 XBRL Versioning
Versioning is a term with several meanings. Different people have different interpretations of this term. XBRL Versioning is about standardising the content of a report of "information about the changes made to a taxonomy" in order for taxonomy users to save time in adapting their applications to a new taxonomy version.
For the rest of this specification the word From DTS will be used to refer to the DTS that is being compared with the To DTS.
For the rest of this specification the word To DTS will be used to refer to the DTS being compared with the From DTS.
The following figure represents the different layers in which the information of a versioning report is structured.
Figure 1: source of information for a versioning report
There are many examples that show how the information on a DTS can be written in one or many different files without any impact on applications using the DTS. A simple example:
o A taxonomy schema "A.XSD" for the namespace http://foo defining two concepts tx:One and tx:Two may reference one presentation linkbase with one parent-child arc in the http://www.xbrl.org/2003/role connecting the two concepts whereby tx:One is the parent of tx:Two.
o A different taxonomy schema "B.XSD" for the same namespace http://foo and defining the same concepts (tx:One and tx:Two), may have two embedded presentation linkbases in the same http://www.xbrl.org/2003/role role - one saying that tx:Two is the parent of tx:One and the other relationship prohibiting the previous relationship and creating another one saying that tx:One is the parent of tx:Two.
Both taxonomies are equivalent because even though taxonomy "A.XSD" and "B.XSD" are completely different in their syntaxes, both define the same concepts and the same resulting relationship between the concepts. Both DTSs define the same information set as it is used by applications consuming XBRL metadata other than, perhaps, XBRL Taxonomy editors that have more strict requirements about representing prohibited relationships to the user.
2.1 The XBRL versioning Infoset
The XBRL Infoset (Information Set) is an abstraction layer on top of the syntax layer. This abstraction layer expresses concept definitions based on the properties of a XBRL concept and not based on the properties of the elements that are used to express the concepts in XML Schemas or XBRL linkbases.
Versioning is built on top of the XBRL Infoset without making any reference to the actual underlying syntax. Of course, the relationship between the concept properties and the XBRL syntax exist and software tools can easily find and use it.
The XBRL versioning Infoset is a sub-set of the properties and objects defined in the XBRL Infoset. Not everything in the XBRL Infoset is related to concept definitions. The following table describes the set of items and properties in and out of the scope for the versioning report.
|
The DTS Information Item |
All properties are included. |
|
|
The XBRL Document Information Item |
[XIS 2.2.2] |
All properties are excluded. |
|
The XBRL Taxonomy Information Item |
Namespace [XIS 2.2.3.2] is included. All other properties are excluded. |
|
|
The Imported Taxonomy Information Item |
[XIS 2.2.4] |
All excluded. |
|
The Role Type Information Item |
URI [XIS 2.2.5.4] is included. All other properties are excluded. |
|
|
The Arcrole Type Information Item |
URI [XIS 2.2.6.4] is included. All other properties are excluded. |
|
|
The Used On Information Item |
[XIS 2.2.7] |
All properties are excluded. |
|
The XBRL Concept Information Item |
All properties are included except: · the parent property [XIS 2.2.8.1], and · the name property [XIS 2.2.8.2]. |
|
|
The XBRL Item Information Item |
All properties are included. |
|
|
The XBRL Tuple Information Item |
All properties are included. |
|
|
The XBRL Linkbase Information Item |
[XIS 2.2.11] |
All properties are excluded. |
|
The Extended Link Information Item |
The role URI on extended links is used to define the relationship identifier. |
|
|
The Documentation Information Item |
[XIS 2.2.13] |
All properties are excluded. |
|
The Relationship Information Item |
Only relationships that exist after prohibition and overriding rules defined in the XBRL 2.1 specification are considered part of a concept definition. For those relationships, only the following properties are included: Type [XIS 2.2.14.2] From [XIS 2.2.14.3] To [XIS 2.2.14.4] Arcrole URI [XIS 2.2.6.4] Order [XIS 2.2.14.6] Priority [XIS 2.2.14.8] Attributes [XIS 2.2.14.9] |
|
|
The Resource Information item |
All resources in the DTS are considered. See section 2.4.3 below for more information. For resources, the following properties are included: Type [XIS 2.2.15.2] Role URI [XIS 2.2.5.4] Element [XIS 2.2.15.4] From [XIS 2.2.15.5] To [XIS 2.2.15.6] Attributes [XIS 2.2.15.7] Value [XIS 2.2.15.8] |
Changes on other properties that are not included in the list above can be documented in the versioning report despite whether they produce Diff Events [Def 1] or not. The content model of the versioning report allows a report to contain specific documentation to a particular change and generic documentation not related to a particular change.
This specification defines the following additional properties that are derived from information that exist in the XBRL Information Set but not explicitly indicated as properties in the XIS documentation.
|
Preceding |
The Preceding property of an XBRL Relationship Information Item R is the set of XBRL Relationship Information Items RS that satisfies the following conditions: 1. R and RS Belongs to the same Extended Link role[3], and 2. R and RS have the same value in the type property [XIS 2.2.14.2], and 3. RS is positioned immediately before R in the set of relationships that satisfies conditions 1 and 2 ordered using the value of the order property [XIS 2.2.14.6]. |
|
|
Following |
The Following Relationship of an XBRL Relationship Information Item R is the set of XBRL Relationship Information Items RS that satisfies the following conditions: 1. R and RS Belongs to the same Extended Link role3, and 2. R and RS have the same value in the type property [XIS 2.2.14.2], and 3. RS is positioned immediately after R in the set of relationships that satisfies conditions 1 and 2 ordered using the value of the order property [XIS 2.2.14.6]. |
2.2 The differences between two DTSs
This specification defines the equivalency operation between two DTSs, the From DTS and the To DTS. The equivalency operation is independent of the syntax and modularization strategy used to express a DTS.
Two DTSs (From DTS and To DTS) are equivalent if there are no differences in the concept definitions and no differences in the resources defined in the DTSs.
Comparison of two DTSs that are not equivalent produces a set of differences that are identified in this specification. This specification does not define the algorithm to find the differences.
[Def 1] A Difference Event is the representation of something not equivalent found between properties of two corresponding XBRL Information Items being compared.
There are Difference Events defined for each type of difference that is possible between two XBRL Information Items under the subject of this specification.
The computation of the Difference Events requires three tables of paired properties that define the mapping rules between DTSs. See section 3.10 below and the definitions of namespace pair [Def 5], role URI pair [Def 6] and concept pair [Def 7]. Some properties must be compared after applying the appropriate mapping. This specification explicitly defines in which situation the mapping rules must be applied.
Some of the differences between two concept definitions can only be represented using a set of correlated difference events. This is for example the case of changes in attributes of a relationship that requires the following set of events:
[EvConceptRelationshipFrom] event with two parameters [ConceptId] pointing to the From and To concepts. This event will be the starting event and the parent of,
[EvRelationshipAttribute] event with parameters [RelationshipId] pointing to the From and To relationships where an attribute has been changed. This event will be the parent of,
[EvAttributesInequality] event with parameters [AttributeId] pointing to the From and To attribute whose values are not equal. This one will be the Ending event in the path.
[Def 2] A Difference Path is a set of Difference Events. Some of the events contain parameters to identify the concepts, relationships, resources, attributes or XML fragments.
[Def 3] The Starting Event of a path is always the first event in the path.
[Def 4] The Ending Event of a path is always the last event in the path.
A Difference Path contains just one starting event and one ending event. It is possible that the path contains just one event that plays the role of starting and ending event simultaneously. A Difference Path is not a tree with one starting event and multiple ending events.
The set of possible ending events are enumerated in section 2.5 below.
The set of possible starting events are those defined in sections 2.2.1, 2.2.2, 2.2.3 or 2.2.5 below.
The versioning taxonomy schema contains XML Schema constraints defining valid Difference paths.
2.2.1 Comparing two DTS Information Items:
Two DTS Information Items [XIS 2.2.1] D1 that is the From DTS and D2 that is the To DTS are equivalent if all the following conditions are satisfied:
1. For each XBRL Concept Information Item [XIS 2.2.8] defined in the Concepts
property [XIS
2.2.1.2] of D1
where a corresponding XBRL Concept Information
item [XIS 2.2.8] is found in D2;
both items are equivalent if they satisfy all conditions in section 2.2.2 or 2.2.3
below.
2. For each XBRL Concept Information Item [XIS 2.2.8] defined in the Concepts property [XIS 2.2.1.2] of D1 where a corresponding XBRL Concept Information item [XIS 2.2.8] cannot be found in D2, this condition is not satisfied. Processors MUST document this difference generating a Concept deleted event [EvConceptDelete] with the concept identifier [ConceptId] in the [from DTS] parameter.
3. For each XBRL Concept Information Item [XIS 2.2.8] defined in the Concepts property [XIS 2.2.1.2] of D2 where a corresponding XBRL Concept Information item [XIS 2.2.8] cannot be found in D1, this condition is not satisfied. Processors MUST document this difference generating a Concept added event [EvConceptNew] with the concept identifier [ConceptId] in the [to DTS] parameter.
4. For each XBRL Resource Information Item [XIS 2.2.15] defined in the Resources property [XIS 2.2.1.3] of D1 where a corresponding XBRL Resource Information Item [XIS 2.2.15] is found in D2; both items are equivalent if they satisfy all conditions in section 2.2.5 below.
5. For each XBRL Resource Information Item [XIS 2.2.15] defined in the Resources property [XIS 2.2.1.3] of D1 where a corresponding XBRL Resource Information Item [XIS 2.2.15] cannot be found in D2, this condition is not satisfied. Processors MUST document this difference generating a Resource deleted event [EvResourceDelete] with the resource identifier [ResourceId] in the [from DTS] parameter.
6. For each XBRL Resource Information Item [XIS 2.2.15] defined in the Resources property [XIS 2.2.1.3] of D2 where a corresponding XBRL Resource Information Item [XIS 2.2.15] cannot be found in D1, this condition is not satisfied. Processors MUST document this difference generating a Resource added event [EvResourceNew] with the resource identifier [ResourceId] in the [to DTS] parameter.
2.2.2 Comparing two XBRL Item Information Items:
Two XBRL Item Information Items [XIS 2.2.9] I1 which belongs to the From DTS and I2 which belongs to the To DTS are equivalent if all the following conditions are satisfied:
1. If the value of the Namespace property [XIS 2.2.3.2] of the XBRL Taxonomy Information Item [XIS 2.2.3] referenced in the Parent property [XIS 2.2.8.1] of I1 is equal to the value of the namespace pair [Def 5] of the Namespace property [XIS 2.2.3.2] of the XBRL Taxonomy Information Item [XIS 2.2.3] referenced in the Parent property [XIS 2.2.8.1] of I2 this condition is satisfied. Processors MUST raise a Concept namespace event [EvConceptNamespace] with the two concept identifiers [ConceptId] as parameters if this condition is not satisfied.
2. If the value of the Name property [XIS 2.2.8.2] of I1 is equal to the value of the Name property [XIS 2.2.8.2] of I2 this condition is satisfied. Processors MUST raise a Concept name event [EvConceptName] with the two concept identifiers [ConceptId] as parameters if this condition is not satisfied.
3. If the content of the Type property [XIS 2.2.8.3] of I1 is equivalent to the content of the Type property [XIS 2.2.8.3] of I2 according to section 2.2.8 below this condition is satisfied. Processors MUST raise a Concept Type event [EvConceptType] with the two concept identifiers [ConceptId] as parameters if this condition is not satisfied.
4. If the value of the Substitution Group property [XIS 2.2.8.4] of I1 is equal to the value of the Substitution Group property [XIS 2.2.8.4] of I2 this condition is satisfied. Processors MUST raise a Concept Substitution Group event [EvSubstitutionGroup] with the two concept identifiers [ConceptId] as parameters if this condition is not satisfied.
5. If the value of the Period Type property [XIS 2.2.9.2] of I1 is equal to the value of the Period Type property [XIS 2.2.9.2] of I2 this condition is satisfied. Processors MUST raise a Concept Period Type event [EvPeriodType] with the two concept identifiers [ConceptId] as parameters if this condition is not satisfied.
6. If the value of the Balance property [XIS 2.2.9.3] of I1 is equal to the value of the Balance property [XIS 2.2.9.3] of I2 this condition is satisfied. Processors MUST raise a Concept Balance event [EvBalance] with the two concept identifiers [ConceptId] as parameters if this condition is not satisfied.
7. If the value of the Default property [XIS 2.2.9.4] of I1 is equal to the value of the Default property [XIS 2.2.9.4] of I2. If this condition is satisfied. Processors MUST raise a Concept Default event [EvDefault] with the two concept identifiers [ConceptId] as parameters if this condition is not satisfied.
8. If the value of the Nillable property [XIS 2.2.8.5] of I1 is equal to the value of the Nillable property [XIS 2.2.8.5] of I2 this condition is satisfied. Processors MUST raise a Concept Nillable event [EvNillable] with the two concept identifiers [ConceptId] as parameters if this condition is not satisfied.
9. If the value of the Abstract property [XIS 2.2.8.6] of I1 is equal to the value of the Abstract property [XIS 2.2.8.6] of I2 this condition is satisfied. Processors MUST raise a Concept Abstract event [EvAbstract] with the two concept identifiers [ConceptId] as parameters if this condition is not satisfied.
10. If the value of the Block property [XIS 2.2.8.7] of I1 is equal to the value of the Block property [XIS 2.2.8.7] of I2 this condition is satisfied. Processors MUST raise a Concept Block event [EvBlock] with the two concept identifiers [ConceptId] as parameters if this condition is not satisfied.
11. If the value of the Fixed property [XIS 2.2.8.8] of I1 is equal to the value of the Fixed property [XIS 2.2.8.8] of I2 this condition is satisfied. Processors MUST raise a Concept Fixed event [EvFixed] with the two concept identifiers [ConceptId] as parameters if this condition is not satisfied.
12. If the value of the Final property [XIS 2.2.8.9] of I1 is equal to the value of the Final property [XIS 2.2.8.9] of I2 this condition is satisfied. Processors MUST raise a Concept Final event [EvFinal] with the two concept identifiers [ConceptId] as parameters if this condition is not satisfied.
13. For each XBRL Relationship Information Item [XIS 2.2.14] in the From property [XIS 2.2.8.10] of I1 where a corresponding XBRL Relationship Information Item [XIS 2.2.14] in the From property [XIS 2.2.8.10] of I2 exist; both relationships are equivalent if they satisfy all conditions in section 2.2.4 below. Processors MUST raise a Concept From event [EvConceptRelationshipFrom] with the two concept identifiers [ConceptId] as parameters if this condition is not satisfied. This event will be the parent of additional events according to section 2.2.4 below.
14. For each XBRL Relationship Information Item [XIS 2.2.14] in the From property [XIS 2.2.8.10] of I1 where a corresponding XBRL Relationship Information Item [XIS 2.2.14] cannot be found in the From property [XIS 2.2.8.10] of I2 this condition is not satisfied. In this case, Processors MUST raise a Concept From event [EvConceptRelationshipFrom] with the two concept identifiers [ConceptId] as parameters followed by a Relationship deleted event [EvRelationshipDelete] with the relationship identifier [RelationshipId] in the [From DTS] parameter.
15. For each XBRL Relationship Information Item [XIS 2.2.14] in the From property [XIS 2.2.8.10] of I2 where a corresponding XBRL Relationship Information Item [XIS 2.2.14] cannot be found in the From property [XIS 2.2.8.10] of I1 this condition is not satisfied. In this case, Processors MUST raise a Concept From event [EvConceptRelationshipFrom] with the two concept identifiers [ConceptId] as parameters followed by a Relationship added event [EvRelationshipNew] with the relationship identifier [RelationshipId] in the [To DTS] parameter.
16. For each XBRL Relationship Information Item [XIS 2.2.14] in the To property [XIS 2.2.8.11] of I1 where a corresponding XBRL Relationship Information Item [XIS 2.2.14] in the To property [XIS 2.2.8.11] of I2 exists; both relationships are equivalent if they satisfy all conditions in section 2.2.4 below. Processors MUST raise a Concept To event [EvConceptRelationshipTo] with the two concept identifiers [ConceptId] as parameters if this condition is not satisfied. This event will be the parent of additional events according to section 2.2.4 below.
17. For each XBRL Relationship Information Item [XIS 2.2.14] in the To property [XIS 2.2.8.11] of I1 where a corresponding XBRL Relationship Information Item [XIS 2.2.14] cannot be found in the To property [XIS 2.2.8.11] of I2 this condition is not satisfied. In this case, Processors MUST raise a Concept To event [EvConceptRelationshipTo] with the two concept identifiers [ConceptId] as parameters followed by a Relationship deleted event [EvRelationshipDelete] with the relationship identifier [RelationshipId] in the [From DTS] parameter.
18. For each XBRL Relationship Information Item [XIS 2.2.14] in the To property [XIS 2.2.8.11] of I2 where a corresponding XBRL Relationship Information Item [XIS 2.2.14] cannot be found in the To property [XIS 2.2.8.11] of I1 this condition is not satisfied. In this case, Processors MUST raise a Concept To event [EvConceptRelationshipTo] with the two concept identifiers [ConceptId] as parameters followed by a Relationship added event [EvRelationshipNew] with the relationship identifier [RelationshipId] in the [To DTS] parameter.
19. For each XML Attribute Information Item in the Attributes property [XIS 2.2.8.12] of I1 where a corresponding XML Attribute Information Item in the Attributes property [XIS 2.2.8.12] of I2 exists; both attributes are equivalent if they satisfy all conditions in section 2.2.7 below. Processors MUST raise a Concept Attribute event [EvConceptAttribute] with the two concept identifiers [ConceptId] as parameters if this condition is not satisfied. This event will be the parent of additional events according to section 2.2.7 below.
20. For each XML Attribute Information Item in the Attributes property [XIS 2.2.8.12] of I1 where a corresponding XML Attribute Information Item cannot be found in the Attributes property [XIS 2.2.8.12] of I2 this condition is not satisfied. In this case, Processors MUST raise a Concept Attribute event [EvConceptAttribute] with the two concept identifiers [ConceptId] as parameters followed by an Attribute deleted event [EvAttributeDelete] with the attribute identifier [AttributeId] in the [From DTS] parameter.
21. For each XML Attribute Information Item in the Attributes property [XIS 2.2.8.12] of I2 where a corresponding XML Attribute Information Item cannot be found in the Attributes property [XIS 2.2.8.14] of I1 this condition is not satisfied. In this case, Processors MUST raise a Concept Attribute event [EvConceptAttribute] with the two concept identifiers [ConceptId] as parameters followed by an Attribute added event [EvAttributeNew] with the attribute identifier [AttributeId] in the [To DTS] parameter.
22. For each XML Element Information Item in the Children property [XIS 2.2.8.13] of I1 where a corresponding XML Element Information Item in the Children property [XIS 2.2.8.13] of I2 exists; both XML Elements are equivalent if they satisfy all conditions in section 2.2.6 below. Processors MUST raise a Concept Child event [EvChild] with the two concept identifiers [ConceptId] as parameters if this condition is not satisfied. This event will be the parent of additional events according to section 2.2.6 below.
23. For each XML Element Information Item in the Children property [XIS 2.2.8.13] of I1 where a corresponding XML Element Information Item cannot be found in the Children property [XIS 2.2.8.13] of I2 this condition is not satisfied. In this case, Processors MUST raise a Concept Child event [EvChild] with the two concept identifiers [ConceptId] as parameters followed by a Element node deleted event [EvNodeDeleted] with the XML element identifier [NodeId] in the [From DTS] parameter.
24. For each XML Element Information Item in the Children property [XIS 2.2.8.13] of I2 where a corresponding XML Element Information Item cannot be found in the Children property [XIS 2.2.8.13] of I1 this condition is not satisfied. In this case, Processors MUST raise a Concept Child event [EvChild] with the two concept identifiers [ConceptId] as parameters followed by a Element node added event [EvNodeNew] with the XML element identifier [NodeId] in the [To DTS] parameter.
2.2.3 Comparing two XBRL Tuple Information Items:
Two XBRL Tuple Information Items [XIS 2.2.10] T1 which belongs to the From DTS and T2 which belongs to the To DTS are equivalent if all the following conditions are satisfied.
1. If the value of the Namespace property [XIS 2.2.3.2] of the XBRL Taxonomy Information Item [XIS 2.2.3] referenced in the Parent property [XIS 2.2.8.1] of T1 is equal to the value of the namespace pair [Def 5] of the Namespace property [XIS 2.2.3.2] of the XBRL Taxonomy Information Item [XIS 2.2.3] referenced in the Parent property [XIS 2.2.8.1] of T2 this condition is satisfied. Processors MUST raise a Concept namespace