Recommendation of Version 1.1 of the Specification for Inline XBRL Published

Posted on December 23, 2013 by admin

The XBRL Standards Board and the Rendering Working Group are pleased to announce the publication of the Recommendation of Version 1.1 of the Specification for Inline XBRL.  Company filings using the existing version of the Specification for Inline XBRL have been successfully mandated in a number of countries and currently account for the production of over 3 million documents each year.

All specifications by status may be found at: http://specifications.xbrl.org/specifications-full-index-by-status.html

The new features in this version of the specification will simplify tagging for existing users and provide further mechanisms to support requirements in new markets.  With the exception of the features listed below, the specification remains unchanged semantically from version 1.0.

The new features are:

1. the addition of an extension mechanism, ix:continuation, for splitting text content within a document;

2. the addition of the ability to nest ix:nonFraction and ix:fraction elements; and

3. the addition of support for fact-explanatoryFact links, by replacing the existing mechanism for structuring footnotes with a one based on a new element, ix:relationship.

As a simplifying measure, the Rendering Working Group recommends that authorities mandating the use of Inline XBRL require the use of version 1.1 in place of version 1.0.

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