Accounting knowledge and industry specific expertise as there are more than 3000 tags in Taxonomy and XBRL involves right selection and assignment of tags to represent the information to be reported. E.g. there are 40 revenue related tags in MCA's Taxonomy.
Right selection of Software:
For generating XBRL instance successfully, the company has to ensure that it is using software that is capable not only of generating information in XBRL, but software able to do calculation of value and supports movability within the different schedules. E.g. when we enter 3 values or tag three elements of share holders fund then software automatically make sum of three elements and tag total to shareholders fund.
Training to Employees
Employees have the exact knowledge of financial information to be reported so they are the people require to have knowledge of XBRL so they can effectively communicate XBRL professionals to deliver a quality reporting.