XBRL Module
From Open Risk Manual
Definition
XBRL Modules define new, compatible functionality of the XBRL specification.
Current Modules
- XBRL Dimension is a Specification that enriches the rules and procedures for constructing dimensional taxonomies and instance documents. It supports the use of XBRL taxonomy linkbases to define additional, structured contextual information for business facts. Each piece of contextual information is referred to as a "dimension." The base XBRL specification essentially defines three dimensions: reporting period, reporting entity (i.e.; a company or a division thereof), and a loosely defined reporting scenario, originally intended to distinguish between actual vs. projected facts. Taxonomies using the XBRL Dimensions module can define new dimensions, specify the valid values ("domains") for dimensions, designate which dimensions apply to which business concepts through mechanisms called "hypercubes", and relate other taxonomy metadata (labels, presentation information, etc.) to dimensions.
- XBRL Formula. The Formula Specification 1.0 supports the creation of expressions (using XPath) that can be applied to XBRL instances to validate its information or to calculate new XBRL facts in a new instance.
- Inline XBRL The Inline XBRL Specification defines how XBRL metadata can be embedded within HTML or XHTML documents, so that data and associated rendering information can be encapsulated within a single document.
- XBRL Versioning This specification enables creation of Versioning Report which can be used by the authors of XBRL taxonomies to provide documentation of the changes between two taxonomies. Many large taxonomies (such as the IFRS taxonomy) change every year.
- XBRL Table Linkbase This module allows taxonomy authors to define tabular reporting templates. The Table Linkbase can be used for presentation of XBRL data, and also for data entry, by allowing software to present a template for completion by the user.
NB: XBRL International has issued and reissued a stability pledge in relation to the core XBRL 2.1 specification.
In addition to the core XBRL 2.1 specification, work continues on the development of XBRL modules that define new, compatible functionality.
