Do I have to define one of each type of linkbase when creating and XBRL taxonomy?
No. However, the more information is provided to assist in interpretation of the concepts defined in a taxonomy, the more useful that taxonomy will be. Of particular value in this regard are the label and reference linkbases. Some taxonomy creators do leave out the references. However, without the references in place it is difficult to communicate how facts should be constructed for each concept in the taxonomy. Without this communication, it becomes more of a stretch to believe that each report creator using the taxonomy is producing the facts in a way that is consistent with the other report creators using the taxonomy.
No. However, the more information is provided to assist in interpretation of the concepts defined in a taxonomy, the more useful that taxonomy will be. Of particular value in this regard are the label and reference linkbases. Some taxonomy creators do leave out the references. However, without the references in place it is difficult to communicate how facts should be constructed for each concept in the taxonomy. Without this communication, it becomes more of a stretch to believe that each report creator using the taxonomy is producing the facts in a way that is consistent with the other report creators using the taxonomy.
