XBRL Reference Linkbase

Definition

The XBRL Reference Linkbase associates concepts with citations of some body of authoritative literature. There are several types of references that could be provided for each element.

Usage

Elements defined by a taxonomy may refer to the specific terms and concepts explained elsewhere. For this reason, a taxonomy is often provided with a reference linkbase that presents relationships between elements and external regulations or standards (the other solution is to enclose documentation in label linkbase). This helps instance creators and users to understand and clarify the intended meaning of each element and provides support for its inclusion in the taxonomy.

The reference layer does not contain the full text of the regulations. Instead, it points to source documents by identifying their name and indicating the relevant paragraphs and clauses. This connection is created using "concept-reference" XBRL Arcrole.

Examples

Financial concepts appearing on business reports more often than not stem from regulatory documents issued by authorities. For example, the IFRS Taxonomy describes financial reports prepared based on IFRSs (Bound Volume).