Difference between revisions of "XBRL Linkbase"

Revision as of 12:17, 12 October 2021

Definition

XBRL Linkbase. XBRL technical term for a relationships file. Linkbases are XML documents (files) which follow the XLink specification. They are designed to give information about the XBRL elements in a taxonomy (and in the case of the footnote linkbase, in an instance document).

Linkbases are a collection of Links, which themselves are a collection of locators, arcs, and potentially resources. A linkbase is composed of links between two XBRL concepts defined in a taxonomy (such as in the presentation linkbase, which organizes concepts in a taxonomy in a way that is understandable for a human reader), or links between one XBRL concept and a resource related to it (such as in the label linkbase, which links concepts in an XBRL taxonomy to one or more labels — descriptions assigned to the concept for different purposes or in different languages).

XBRL linkbases defined in the XBRL specification:

Locators are elements that essentially reference a concept and provide an arbitrary label for it. In turn, arcs are elements indicating that a concept links to another concept by referencing the labels defined by the locators. Some arcs link concepts to other concepts. Other arcs link concepts to resources, the most common of which are human-readable labels for the concepts. The XBRL 2.1 specification defines five different kinds of linkbases.

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-=== Presentation Linkbase ===
-This linkbase associates concepts with other concepts so that the resulting relations can guide the creation of a user interface, rendering, or visualization.
-Business reports are in general prepared in the form of tables or statements or other structures. The presentation linkbase stores information about relationships between elements in order to properly organize the taxonomy content. This allows the elements to be arranged in a structure that is appropriate to represent the hierarchical relationships in particular business data.
-These groupings can be performed in many ways. For example, a typical Balance Sheet contains Assets, Equity and Liabilities. Assets consist of Current Assets and Non-current Assets. Current Assets are split in Inventories, Receivables and so on. The presentation linkbase, using parent-child relations organizes elements in this way and helps users find concepts they are interested in.
-The main drawback of a tree-like (hierarchical) structure in a presentation linkbase is that it only allows the presentation of flat lists of elements, while financial statements also contain more sophisticated reports such as Changes in Equity or Movements in Property, Plant and Equipment . The XBRL Consortium is currently working on rendering solutions that would provide for the automatic creation of such reports.
-XBRL's Global Ledger Framework ([[XBRL GL]]) is the only set of taxonomies that is developed and recommended by [[XBRL International]].
 [[Category:XBRL Glossary]]