Why do the rules in the definition linkbase syntax section (6.17) limit flexibility in using tables, while allowing tables that would not be allowed in the US GAAP Taxonomies 1.0 itself?
Filers have the freedom to avoid using any of the standard definition linkbases, so there will be submissions that therefore have no tables, axes or domains at all. Where filers have the specific situations described in the XBRL US GAAP Taxonomies Preparer Guide, specific axes are used with some pre-defined domain members. In these cases the rules remove unnecessary ambiguities, and ensure that (for example) every axis has a global default value and (for example) every table is closed. Some of these restrictions imply other restrictions — if every axis must have a default, then typed dimensions cannot be used. Once these restrictions are in place, it then becomes possible to relax other restrictions, such as the prohibition on nested tables. Nested tables make it easier to understand when a certain axis applies to only certain facts in a statement. The EDGAR Filer Manual rules are still being refined. The EDGAR Filer Manual rules are believed to be adequate for level (i) tagging becaus
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