Difference between revisions of "XBRL Extension Taxonomy"
From Open Risk Manual
Wiki admin (talk | contribs) |
Wiki admin (talk | contribs) |
||
| Line 1: | Line 1: | ||
== Definition == | == Definition == | ||
| − | '''XBRL Extension Taxonomy'''. An [[XBRL Taxonomy]] | + | '''XBRL Extension Taxonomy'''. A taxonomy that is constructed using one or more other taxonomies (a base taxonomy) as a starting point. An [[XBRL 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. | ||
== See Also == | == See Also == | ||
Revision as of 17:15, 11 October 2021
Definition
XBRL Extension Taxonomy. A taxonomy that is constructed using one or more other taxonomies (a base taxonomy) as a starting point. An XBRL 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.
