What are Linkbases?
he purpose of XBRL linkbases is to combine labels and references to the concepts as well as define relationships between those concepts. Linkbases have “.xml” extension. There are different kinds of linkbases, each having a special purpose. Label Linkbase – provides human readable strings for concepts. Using this linkbase, multiple languages can be supported and also multiple strings within each language. Reference Linkbase – This linkbase associates concepts with citations of some body of authoritative literature. Calculation Linkbase – This linkbase associates concepts with other concepts so that values appearing in an instance document may be checked for consistency. Definition Linkbase – This linkbase associates concepts with other concepts using a variety of arc roles to express relations such as is-a, whole-part, etc. Presentation Linkbase – This linkbase associates concepts with other concepts so that the resulting relations can guide the creation of a user interface, rendering,
Related Questions
- Do XLink linkbases that make up part of XBRL taxonomies need to be in separate documents from the core XML Schema document defining the concepts in the taxonomy?
- What does it mean to "use the US GAAP Taxonomy" if the filing cannot refer to US GAAP Taxonomy linkbases?
- What does it mean to "use the C&I Industry Taxonomy" if the filing cannot refer to C&I Taxonomy linkbases?
