Data quality can be greatly enhanced through multiple layers of validation. The XBRL standard provides the ability to design and publish business validation rules in a standardised format. Basic validation semantics can be represented in XBRL taxonomies using the core specifications. More complex constraints can be modelled using the Formula Specifications. These validation rules can be applied at the time of preparation of a report, as well as by all of the recipients of that report.
XBRL Formula provides a standard mechanism for defining rules in a taxonomy that can be applied against instance documents.