Anatomy
of an XBRL Taxonomy-Schema
l According to XBRL
2.1 Specification released by XBRL International:
l “A taxonomy is
defined as an XML Schema and the set of directly
referenced extended links and any extended links that are
nested within the XML Schema.”
l In other words: A
Taxonomy is made up of a group of interrelated XML files: XML
Schema File (.xds file) and Linkbase Files (.xml
files)
lXML Schema
l The XBRL taxonomy
schema file defines the actual concepts (elements) that
form the basis of a taxonomy. It stores their names, data
types, period type, how they can be utilized, etc. The
properties of schema elements are defined in the XBRL 2.1
Specification.