XBRL Extension Taxonomy

Definition

XBRL Extension Taxonomy. A taxonomy that is constructed using one or more other taxonomies (an XBRL Base Taxonomy) as a starting point.

Usage

An XBRL Extension Taxonomy allows users to add to a published taxonomy in order to define new elements or change element relationships and attributes (presentation, calculation, labels, and so forth) without altering the original.

Extension taxonomies are typically created by a different entity from the author of the base taxonomy. Extension taxonomies may be created by preparers, or they may be created by a collector making use of a taxonomy from a third party such as an accounting standards body.