In addition to the basic attributes, each element has a set of defined relationships with the taxonomy linkbases. In the example below, “CashCashEquivalents” has a human readable label, a
reference to authoritative literature (SEC), a presentation hierarchy and a calculation summation.
Anatomy of an XBRL Taxonomy - XBRL Schema
Element,
Attributes, and Linkbase Examples
Name : SEC Regulation S-X
Rule
Number : 7
Chapter : 3
Paragraph : 2
Relationships
To
O
ther
Elements &
Information
(Linkbases)
Calculation
Presentation
Reference
Total
Current Assets =
Cash and Cash Equivalents +
Accounts Receivable Trade, Net +
Inventories, Net + …
Cash
and Cash Equivalent
Accounts
Receivable Trade, Net
Inventories, Net
Total Current Assets
Label
e.g., “Cash and Cash Equivalents”
Linkbase
Example