They are normative insofar as they provide semantics for the UBL document schemas, but they should not be construed as limiting the application of those schemas.
Label Linkbase[ edit ] This linkbase provides human readable strings for concepts. Using the label linkbase, multiple languages can be supported, as well as multiple strings within each language. XBRL aims to become a worldwide standard for electronic business reporting.
This requires taxonomies to present business data in many different languages. Therefore, it is important to be able to create an element that is assigned with labels for different languages. There may also be different labels for different purposes.
All labels are stored and linked to the elements in a label linkbase.
Elements defined in a schema are built to convey accounting meaning to computers. In order to make it easier for computers to process their names, they have to obey some rules. Additionally, big taxonomies such as IFRS obey specific rules of naming and labelling to ensure consistency within the schema.
For example, there could be a list of words that are excluded from the names, e. In the label linkbase, elements are connected to human readable labels using "concept-label" arcrole. As mentioned above, elements can be assigned to labels in different languages. Taxonomy creators may also define different labels for one element.
One of the ideas of XBRL is that the information about the period and currency for which the element is reported is not contained within an element definition but is described by a context in instance documents. In financial reporting on the other hand, many terms express the date for which they are being reported, for instance Property, Plant and Equipment at the beginning of year and Property, Plant and Equipment at the end of year.
XBRL allows the creation of different labels depending on the context in which an element will be used. Reference Linkbase[ edit ] This linkbase associates concepts with citations of some body of authoritative literature.
Financial concepts appearing on business reports more often than not stem from regulatory documents issued by authorities. For this reason, a taxonomy is often provided with a reference linkbase that presents relationships between elements and external regulations or standards the other solution is to enclose documentation in label linkbase.
This helps instance creators and users understand the intended meaning of each element and provides support for its inclusion in the taxonomy. The reference layer does not contain the full text of the regulations.
Instead, it points to source documents by identifying their name and indicating the relevant paragraphs and clauses.
This connection is created using "concept-reference" arcrole. There are several types of references that could be provided for each element. First, it provides a reference to a document which explains how and where the element should be presented in terms of its placement and labeling.Inline XBRL filing of tagged data.
Also on June 28, the SEC adopted a rule requiring the use of Inline eXtensible Business Reporting Language (XBRL) format for the submission of operating company financial statements and mutual fund risk/return summaries.
Definition: XBRL is an abbreviation for eXtensible Business Reporting Language. XBRL is a standardized computer language that businesses use to send information back and forth. XBRL is a standardized computer language that businesses use to send information back and forth.
Policy reference file lifetimes and the EXPIRY element Motivation and mechanism. It is desirable for servers to inform user agents about how long . XBRL Cost-benefit analysis: In Theory and application Phillip Kloeden COST-BENEFIT ANALYSIS: IN THEORY AND APPLICATION Phillip A.
Kloeden renamed the eXtensible Business Reporting Language (XBRL). Currently, the industry standard is XBRL Organization. Inbound Logistics' glossary of transportation, logistics, supply chain, and international trade terms can help you navigate through confusion and get to the meaning behind industry jargon.
Documentation. A given instance of the businessEntity structure is uniquely identified by its metin2sell.com a businessEntity is published within a UDDI registry, the businessKey MUST be omitted if the publisher wants the registry to generate a key.