Difference between revisions of "XBRL Extension Taxonomy"
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== 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. |
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+ | 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.