Diagrammatically this can be represented thus: Each box in the above diagram represents one schema file.
This framework allows for the element declarations of the elements in each module of the framework to remain fixed but the content models to be extensible.
Approved: In addition to being Acknowledged, XBRL International warrants that the taxonomy was developed in an open fashion and it complies with all best practices for compatibility.
Recommended: In addition to being approved, XBRL International singles out a Recommended taxonomy as being the one preferred for a given type of reporting.
The file containing the “palette” schema is gl-plt-2015-03-25Some XML code fragments might make this clearer.
Note that in Example 5 the references to the relevant linkbases (presentation and label) are present since they are independent of the content model for the elements.
This document describes in the form of design rules the organization of journal-focussed reporting taxonomies embodied by schemas, linkbases, concepts, links, and other components, their relationships to each other and to financial reporting standards, and principles that justify the design rules both for base taxonomies and for the extensions that will inevitably follow.
Contrast this with the IEEE definition of Software Engineering: “A systematic approach to developing, using, maintaining and liquidating systems;” this document does not cover approaches to development, use, maintenance or liquidation of taxonomies.abstract element, ancestor, base set, bind, child, concept, concrete element, context, duplicate items, duplicate tuples, element, entity, essence concept, fact, fully conforming, instance, item, least common ancestor, linkbase, minimally conforming, parent, period, sibling, taxonomy, taxonomy schema, tuple, unit See [RFC2119] for definitions of these and other terms.
A DTS whose purpose is to be stored as files to be referenced by instances of multiple entities and published in some fashion for users to examine.
This creates a new challenge when it comes to extensibility of a tuple’s content model since such extensibility is not well supported in XML Schema and thus an architecture that permits this is necessary.
The architecture employed to support the requirements stated in the previous section requires a set of interrelated schema documents that when assembled or compiled together form, with the associated linkbases, of course, an XBRL taxonomy.
The recommended architecture establishes rules and conventions that assist in comprehension, usage and performance among different journal focussed taxonomies.
This document assumes use of the XBRL 2.1 Specification.