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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?

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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?

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No. While some prefer the maintainability benefits of separation, there is no reason not to build a single monolithic file representing all information that the taxonomy is intended to convey. really boils down Note however, that linkbases can be very large files. Moreover, many uses for taxonomies do not draw on all linkbases. For performance reasons, this would suggest that forcing a transfer, parse and analysis of all linkbases by building them into a monolithic taxonomy document is not an optimal approach. However, the choice is yours as a taxonomy builder. If you are a software vendor, looking to support taxonomy processing, you had better not rely on either monolithic or modular taxonomies. Instead rely on the simple XLinks contained in the core XML Schema taxonomy document to locate the relevant linkbases.

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