B
Base taxonomy — A taxonomy that is used as the starting point for an extension taxonomy.
Built-in dimension — The XBRL specification provides a number of "built-in" dimensions that are required for all facts (depending on their datatype). For example, the "period" dimension defines the date or period in time to which a fact relates, and the "unit" dimension defines the units, such as a monetary currency, in which a numeric fact is reported. Taxonomies may add additional dimensions, referred to as taxonomy-defined dimensions.
C
Calculation tree — Definition of simple relationships between reportable concepts for the purpose describing and validating totals and subtotals. These relationships are defined using the summation-item arcrole in the XBRL specification.
Closed reporting — A reporting system in which the set of data points that is to be reported is prescribed completely by the collector of the reports. The process to be followed by a preparer in closed reporting system is analogous to completing a paper form, as the boxes that may be completed are prescribed completely by the creator of the form.
Collector — A person or organisation that receives or retrieves XBRL reports for the purpose of collecting and/or analysing the data within them. Collectors may include (but are not limited to) government agencies, stock exchanges collecting financials from listed companies, banks collecting credit risk reports, or companies collecting financial data for consolidation.
Consumer — Final end users of the information collected in XBRL reports, who do not necessarily use or view the data in XBRL format.
Cube — A multi-dimensional definition of related data synonymous with a business intelligence or data warehousing "cube". A cube is defined by combining a set of dimensions. Cubes are often referred to as “hypercubes”, as unlike a physical, 3-dimensional cube, a hypercube may have any number of dimensions. [Approximate technical term: “hypercube”. Cube here is used to mean the combination of hypercubes in a single base set]
D
Data point — Definition of an item that can be reported in an XBRL report. In technical terms, this is the combination a reportable concept and a number of dimensions.
Definitional taxonomy — A taxonomy that defines elements that are available for use in reporting taxonomies, but which is not meant to be referenced directly by an XBRL report.
Dimension — A dimension provides information that is used to uniquely define a data point. A dimension may be either a taxonomy-defined dimension or a built-in dimension. [Technical term: "Aspect"]
Dimension value — A value taken by a particular dimension when defining a data point. For example, the dimension value for the period built-in dimension would be a specific date or date range, the dimension value for an explicit taxonomy-defined dimension is a value from the allowed list in the taxonomy and the dimension value for a typed taxonomy-defined dimension is a value that is valid against the format that has been specified in the taxonomy.
Dimensional relationship set (DRS) — набор взаимосвязей измерений
Dimensional structure — The definition of cubes within a taxonomy.
E
Extension taxonomy — A taxonomy that is constructed using one or more other taxonomies (a base taxonomy) as a starting point. Extension taxonomies are typically created by a different entity from the author of the base taxonomy. Extension taxonomies may be created by preparers, or they may be created by a collector making use of a taxonomy from a third party such as an accounting standards body.
F
Fact — A fact is an individual piece of information in an XBRL report. A fact is represented by reporting a value against a reportable concept (e.g., profit, assets), and associating it with a number of dimension values (e.g., units, entity, period, other dimensions) that together uniquely define a data point.
O
Open reporting — An environment where a preparer must make their own decisions about exactly which data points are to be reported. This is commonly found in financial reporting where the reporting requirements are expressed as a set of principles that must be followed, rather than a specific set of data points that must be reported. Open reporting environments may allow preparers to provide an extension taxonomy that defines any additional data pointsneeded, although there are other approaches to implementing open reporting with XBRL.
P
Preparer — A person or organisation that creates XBRL reports.
Presentation Linkbase — база презентационных ссылок
Presentation tree — The organisation of taxonomy elementss into a tree structure with the aim of providing a simple presentation of the taxonomy to users. [At a technical level, the presentation tree is defined using the parent-child arcrole in the XBRL specification]
R
Reportable concept — A taxonomy element that provides the meaning for a fact. For example, "Profit", "Turnover", and "Assets" would be typical reportable concepts. [approximate technical term: concept. Reportable concepts exclude abstract concepts, and elements that are used to define hypercubes, dimensions and members]
Reporting taxonomy — Taxonomy used to define the contents of an XBRL report and against which reports are validated. Intended to be used directly by an XBRL report. See also, definitional taxonomy.
T
Table structure — A view of a taxonomy or report that is designed to replicate tables for presentation or data entry purposes. Table structures are typically used to cope with the complex, dimensional reports often seen in prudential reporting. [At a technical level, the table structure is defined using the Table Linkbase specification]
Taxonomy — An XBRL taxonomy defines taxonomy components that provide meaning for the facts in an XBRL report. For example, a taxonomy for an accounting standard would include definitions of reportable concepts such as "Profit", "Turnover", and "Assets". Taxonomies may contain a very rich set of information, including multi-language labels, links to authoritative definitions, validation rules and other relationships.
Taxonomy architect — A person responsible for making design decisions that are applied across a taxonomy.
Taxonomy author — A person or organisation who is responsible for defining the content of a taxonomy.
Taxonomy component — Anything that can be defined in a taxonomy.
Taxonomy element — An item defined in a taxonomy. This includes reportable concepts, as well as definitions that are used for other purposes such as defining hypercubes, dimensions, and dimension members. Taxonomy elements can have labels and references attached to them, and can be included in presentation trees and other relationships. Technically, a taxonomy elements is an XML element declaration in the xbrli:item or xbrli:tuple substitution group. [Technical term: "concept definition"]
Taxonomy entry point — A taxonomy entry point identifies a subset of a taxonomy. Taxonomies will often provide multiple views for different, related reporting purposes. For example, a taxonomy may cater for different industries reporting under the same accounting standard. A taxonomy entry point is defined by a unique URL, and is what is referenced by an XBRL report or an extension taxonomy.
Taxonomy-defined dimension — A dimension that is defined by a taxonomy. This can be defined to provide any additional qualification needed to fully identify a fact. For example, a taxonomy-defined dimension could be used to indicate that a fact relates to a specific geographic region. A taxonomy-defined dimension may be either “explicit”, in which case the taxonomy defines a list of allowed dimension values (e.g. a list of countries), or “typed”, in which case the taxonomy defines the format for dimension values (e.g. the format for a postal code).
X
XBRL report — The file that contains the data that is to be reported in an XBRL filing program. A report refers to a specific taxonomy entry point and it is the combination of the XBRL report and the taxonomy that enables the contents of a XBRL report to be fully understood. [Technical term: Instance document]
