Format[ edit ] The XPS document format consists of structured XML markup that defines the layout of a document and the visual appearance of each page, along with rendering rules for distributing, archiving, rendering, processing and printing the documents. The elements used are described in terms of paths and other geometrical primitives. These include an XML markup file for each page, text, embedded fontsraster images, 2D vector graphicsas well as the digital rights management information.
Label Linkbase[ edit ] This linkbase provides human readable strings for concepts. Using the label linkbase, multiple languages can be supported, as well as multiple strings within each language. XBRL aims to become a worldwide standard for electronic business reporting.
This requires taxonomies to present business data in many different languages. Therefore, it is important to be able to create an element that is assigned with labels for different languages.
There may also be different labels for different purposes. All labels are stored and linked to the elements in a label linkbase.
Elements defined in a schema are built to convey accounting meaning to computers. In order to make it easier for computers to process their names, they have to obey some rules.
Additionally, big taxonomies such as IFRS obey specific rules of naming and labelling to ensure consistency within the schema. For example, there could be a list of words that are excluded from the names, e. In the label linkbase, elements are connected to human readable labels using "concept-label" arcrole.
As mentioned above, elements can be assigned to labels in different languages. Taxonomy creators may also define different labels for one element.
One of the ideas of XBRL is that the information about the period and currency for which the element is reported is not contained within an element definition but is described by a context in instance documents.
In financial reporting on the other hand, many terms express the date for which they are being reported, for instance Property, Plant and Equipment at the beginning of year and Property, Plant and Equipment at the end of year.
XBRL allows the creation of different labels depending on the context in which an element will be used. Reference Linkbase[ edit ] This linkbase associates concepts with citations of some body of authoritative literature.
Financial concepts appearing on business reports more often than not stem from regulatory documents issued by authorities. For this reason, a taxonomy is often provided with a reference linkbase that presents relationships between elements and external regulations or standards the other solution is to enclose documentation in label linkbase.
§ d-2 Filing of amendments to Schedules 13D or 13G. This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part. This list is taken from the Parallel Table of Authorities and Rules provided by. Kathi Kellenberger. Kathi Kellenberger is the Editor of Simple Talk and a Microsoft Data Platform MVP. She has worked with SQL Server for almost 20 years and has authored, co-authored, or tech edited over a dozen technical books. eXtensible Business Reporting Language Better Data For Better Decisions. The ITpreneurs approach to XBRL training. In six countries, XBRL is now the mandated reporting language for all public companies. Various members of these organizations, including CFOs, controllers, accountants and finance staff, need to be familiar with .
This helps instance creators and users understand the intended meaning of each element and provides support for its inclusion in the taxonomy. The reference layer does not contain the full text of the regulations. Instead, it points to source documents by identifying their name and indicating the relevant paragraphs and clauses.
This connection is created using "concept-reference" arcrole. There are several types of references that could be provided for each element. First, it provides a reference to a document which explains how and where the element should be presented in terms of its placement and labeling.
Second, the measurement reference provides explanations about what determines the value of the element and how it should be calculated.Electronic Business using eXtensible Markup Language, commonly known as e-business XML, or ebXML the ebXML architecture is on concepts and methodologies that can be more broadly applied to allow practitioners to better implement e-business solutions.
Latest news, expert advice and information on money. Pensions, property and more. Latest breaking news, including politics, crime and celebrity. Find stories, updates and expert opinion. Extensible Business Reporting Language (XBRL), formerly code-named XFRML, is an open specification which uses XML-based data tags to describe financial statements for both public and private companies.
Country-by-Country Reporting (CbC Reporting) is one of the four minimum standards of the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project to which. Standards to Improve Corporate Reporting to Government Page 3 Send feedback & questions about this document to [email protected] (eXtensible Business Reporting Language), for example, is an existing technology standard that is now widely Better Data for Better Decisions: XBRL US, October