One of the best ways to get to know a new metadata scheme is to dive in and look at the specific elements. XBRL is simply not that simple. XBRL is more than just a metadata scheme. It is a framework for developing standardized taxonomies that can be used to create metadata for specific business reporting needs. So before we look at elements, we have to understand the basic structure of XBRL.
XBRL consists of the following:
-Instance document. This is the actual XBRL marked-up document.
-Taxonomies. Basically a document of concept definitions, or a dictionary. In terms of metadata terminology we used in class, the taxonomy document provides the semantics for a particular XBRL instance document. The taxonomies also define hierarchies of concepts. If necessary, taxonomy could describe one item in more than one language. The taxonomy itself is extensible, that is, a user can split one item into two different items (i.e., instead of just "sales," “equipment sales” and “consumables sales” could be used).
-Linkbases. Unlike the taxonomies which define the elements (called "items" in XBRL), linkbases are documents that define various relationships between items. The five types of linkbases are reference, label, definition, calculation, and presentation.
The instant document, taxonomies and linkbases are all connected using an XML linking standard called xlink
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