International Financial Reporting Standards (IFRSs) have been adopted in over 115 countries and eXtensible Business Reporting Language (XBRL) has gained similarly wide acceptance. The growing number of international stakeholders and users of the IFRS Taxonomy has been accompanied by a growing number of comments on the practical use of the taxonomy.

In both the 2008 and 2009 versions of the IFRS Taxonomy the architecture has remained unchanged. However practical issues recently arising from the implementation of the taxonomy have been presented which require the International Accounting Standards Committee (IASC) Foundation XBRL Team to consider amending the architecture of the IFRS Taxonomy.

As stated in the Due Process for XBRL Activities, such improvements will only be implemented after extensive consultation with external reviewers - including the XBRL Quality Review Team (XQRT), the XBRL Advisory Council (XAC), and public stakeholders - and consideration of the costs and benefits of all activities and decisions.