Difference between revisions of "XBRL Extension Taxonomy"
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== Definition == | == Definition == | ||
| − | '''XBRL Extension Taxonomy'''. | + | '''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. | ||
[[Category:XBRL Glossary]] | [[Category:XBRL Glossary]] | ||
Latest revision as of 15:35, 28 April 2023
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.
