LibraryXBRL Glossary

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The Altova XBRL Glossary provides a comprehensive list of the technical terms that are used in describing XBRL instance documents, XBRL taxonomies, and the XBRL specification in general.

All terms are defined in the context of XBRL unless otherwise noted.

A - I

	abstract element		An element used in a taxonomy to organize or group elements, but does not itself contain any data. These elements are, therefore, only present in XBRL taxonomies, never in instance documents. Antonym:  concrete element Show Example
	arc		An abstract element used to provide an explicit model for the relationship between two locators. Show Example
	arcrole		An XLink  attribute that describes the meaning of resources within the context of a link, or the kind of relationship that the arc defines - expressed as an absolute URI. Show Example
	attribute		An XML element property used to describe name-value pairs.
	axis		A grouping of facts based on certain criteria. For example, revenue may be for reported region, product, etc. Each of these are axes. Synonym:  dimension
	balance		An attribute of a monetary item type designated as debit, credit, or neither - indicates what weight value (+1 or -1 for financial reporting) will be assigned to express calculation relationships. Show Example
	base taxonomy		The public taxonomy used (US-GAAP, IFRS, COREP, etc.) as the basis for an extension taxonomy. Show Example
	C#		Object-oriented programming language from Microsoft that aims to combine the computing power of C++ with the programming ease of Visual Basic. C# code can help programmers automate certain repeatable tasks, like mapping data to and from XBRL for reporting and analysis.
	C++		A superset of the C language, C++ is an object-oriented programming language well-suited for creating large-scale applications. C++ code can help programmers automate certain repeatable tasks, like mapping data to and from XBRL for reporting and analysis.
	calculation linkbase		The linkbase used to relate XBRL concepts through the application of basic calculation rules (e.g., A + B = C). This ensures the accuracy of the many accounting equations that comprise XBRL reports and enables XBRL software to interpret these relationships correctly and automatically derive the correct values from the input data.
	command line interface		Text-only mechanism for interacting with a computer operating system or software by typing commands to perform specific tasks.
	concept		The XBRL specification defines concepts in two equivalent ways. In a syntactic sense, a concept is an XML Schema element definition, defining the element to be in the item element substitution group or in the tuple element substitution group. At a semantic level, a concept is a definition of a kind of fact that can be reported about the activities or nature of a business activity.
	concrete element		An element for which the abstract attribute in its XML Schema declaration has the value "false" and which, therefore, may appear in an instance document. Because taxonomy elements are concrete by default, the abstract element is not always present. Antonym:  abstract element Show Example
	context		An element that occurs in an instance document and defines the entity to which a fact applies, the period of time for which the fact is relevant, and an optional scenario. Show Example
	CSS		Cascading Stylesheets (CSS) is a W3C recommendation for adding style to Web documents. When CSS is included in or attached to a document, it helps to define how the document is rendered. CSS can add style to XBRL reports rendered as HTML.
	definition linkbase		Provides taxonomy developers with a means to define additional logical semantic relationships between concepts, such as interdependency and other associations. Definition arcs use four standard arcrole values to express miscellaneous relationships between concepts: "general-special", "essence-alias", "similar-tuples", and "requires-element".
	dimension		XBRL technical term for axis.
	Discoverable Taxonomy Set (DTS)		A set of one or more XBRL taxonomies used to validate an instance document. This term evolved as taxonomies became more complex and interrelated. Show Example
	domain		An element that represents an entire set of elements and is used to classify facts along the axis of a table.
	domain member		An element representing one of the possibilities within a domain.
	EDGAR		The Electronic Data-Gathering, Analysis, and Retrieval (EDGAR) system performs automated collection, validation, indexing, acceptant, and forwarding of submissions by organizations that are required by law to file forms with the United States Securities and Exchange Commission (SEC).
	element		An XML technical term borrowed by XBRL and referring to business reporting concepts defined in a taxonomy and quantified in an XBRL instance document.
	essence-alias		One of four standard arcrole values used in a definition linkbase to indicate that two concepts have similar meanings.
	extended link		Relationships used in linkbases to further define concepts based on their associations with other concepts or documents.
	extension taxonomy		A taxonomy that is created on top of a public taxonomy to further define necessary reporting concepts that have not been previously defined.
	fact		A concept that has been placed in a context and assigned a value. Facts appear in instance documents.
	footnote		Additional information that further explains certain facts. Show Example
	general-special		One of four standard arcrole values used in a definition linkbase to distinguish between concepts that have more generic or more specific meanings.
	HTML		HyperText Markup Language (HTML) provides a means to specify the structure and appearance of Web pages and is the primary presentation format of the World Wide Web. One of several possible rendering options for XBRL reporting.
	hypercube		A possible dimensional representation for a group of facts. Can be likened to a pivot table in Microsoft® Excel.
	identifier		An element that specifies the scheme for identifying business entities using a required scheme attribute that contains the namespace URI of the identification system. Show Example
	instance document		An XBRL business report containing tagged business facts together with the context in which they appear and unit description. Represented in an XML document.
	item		A simple abstract element with the substitutionGroup item, that represents a single fact or business measurement. Antonym:  tuple

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J - R

	Java		An object-oriented, platform-independent, programming language developed by Sun Microsystems for use in building large-scale distributed applications. Java code can help programmers automate certain repeatable tasks, like mapping data to and from XBRL for reporting and analysis.
	label linkbase		A linkbase that contains human-readable definitions and descriptions of the concepts provided in an XML Schema such as element names and documentation in different languages.
	linkbase		An XML document within an XBRL taxonomy that contains collections of inbound and third party links. This is the subset of the XLink specification that provides much of the semantic meaning to XBRL instance documents.
	linkrole		An XLink  attribute that describes the meaning of resources within the context of a link, used to group relationships across disparate linkbases - expressed as an absolute URI. Show Example
	locator		An element used in an extended link to point to external resources that uniquely define target concepts. Show Example
	namespace		An XML syntax that prevents naming collisions (i.e. errors that occur when two elements/attributes have the same name but different meanings). Show Example
	nillable		An attribute that appears on all taxonomy elements. If set to "true", that element can have an empty value.
	OOXML		Office Open XML (also commonly known as OOXML or OpenXML) is a powerful emerging specification for electronic documents and is the default file format for the popular Microsoft Office 2007+ suite. Recently approved by the International Organization for Standardization (ISO) as an International Standard, OOXML was originally developed by Microsoft to replace the binary file formats that it had traditionally used for data storage. Excel 2007+ and Word 2007+, subsets of OOXML, are two of several possible rendering options for XBRL reporting. Excel 2007+ is also often used as a source or target structure for mapping data to/from XBRL taxonomies.
	PDF		Portable Document Format (PDF) is a file format created by Adobe Systems for document exchange. PDF is used for representing documents in a manner independent of software applications, hardware, and/or operating systems. One of several possible rendering options for XBRL reporting.
	period		An XBRL element that contains the instant or interval of time for reference by an item element. Show Example
	presentation linkbase		Provides information about the structure of XBRL concepts, documenting hierarchical (parent-child and sibling) relationships between elements.
	render		To process an instance document into any layout format that facilitates human-readability; publish.
	reference linkbase		A linkbase containing references to authoritative statements in published business, financial, and accounting literature or other useful guidance that gives additional meaning to concepts.
	requires-element		One of four standard arcrole values used in a definition linkbase to indicate that a certain element is required in an instance document.
	RTF		Rich Text Format (RTF) is a file format developed by Microsoft in 1987 for cross-platform document interchange. RTF is the default format of Microsoft Word 2003 and earlier. One of several possible rendering options for XBRL reporting.

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S - Z

	scenario		An optional element that may appear in an instance document and indicates the type of data being reported (i.e. actual, budgeted, restated, pro forma, etc.). Show Example
	segment		An element used as an optional container to further identify a business segment when an identifier element is insufficient. This is also the primary tool used to indicate dimensional data in XBRL instance documents. Show Example
	similar-tuples		One of four standard arcrole values used in a definition linkbase to indicate that two tuples have similar meanings but may have different physical structures or content models.
	substitutionGroup		An attribute used in an XML Schema to designate an element as either an item or a tuple.
	tag		A mechanism used in markup languages, such as XML, to describe data. XBRL tags are generally a word or words written in camel case together with a "<" and ">" or "/>" to denote an opening or ending tag.
	taxonomy		Electronic dictionary of business reporting elements used to report business data. A taxonomy is composed of an XML Schema and one or more linkbases directly referenced by that schema.
	tuple		A complex abstract element with the substitutionGroup tuple. Tuples are sets of facts that are dependent on each other for proper understanding and may contain both items and other tuples. Antonym:  item
	unit		An element appearing in an instance document that includes an attribute that specifies the unit of measure applied to numeric values. Units can be simple operators or currencies, or more complex calculations based on several components. Show Example
	URI		Generally expressed using a URL, a Uniform Resource Identifier (URI) consists of a string of characters used to uniquely identify or name a resource.
	validation		Process of checking that an instance document meets the syntactical and semantic rules provided in its associated taxonomy. Validation also confirms that both XBRL reports and taxonomies conform to the XBRL specification.
	W3C		According to their Web site: "The World Wide Web Consortium (W3C) was created to lead the World Wide Web to its full potential by developing common protocols that promote its evolution and ensure its interoperability. W3C has around 400 Member Organizations from all over the world and has earned international recognition for its contributions to the growth of the Web." The W3C oversees the development and maintenance of many of the standards that comprise and relate to XBRL: XML, XML Schema, XLink, etc.
	weight		A required attribute in a calculation arc indicating the multiplier that is to be applied to a numeric value. Show Example
	XBRL		eXtensible Business Reporting Language (XBRL) is an open standard for the electronic communication of business and financial data that supports information modeling and the expression of semantic meaning. XBRL is XML-based and uses XML syntax along with related XML technologies such as XML Schema, XLink, XPath, and Namespaces.
	XBRL International		XBRL International is a not-for-profit consortium of approximately 550 companies and agencies worldwide working together to build the XBRL language and promote and support its adoption.
	XLink		A W3C specification that allows elements to be inserted into XML documents in order to create and describe links between resources.
	XML		Extensible Markup Language (XML) is a general-purpose specification from the W3C for creating custom markup languages with the purpose of sharing data across disparate systems and the Internet.
	XML Schema		An XML vocabulary for defining the structure and content of XML documents by defining permissable elements and attributes, as well as their content models.
	XPath		The XML Path Language (XPath) is a query language for selecting nodes in an XML document.
	XSLT		Extensible Stylesheet Language Transformations (XSLT) is an XML-based language from the W3C used for the transformation of XML documents into other XML or "human-readable" documents including HTML, RTF, OOXML, and PDF (with XSL:FO).
	XSL:FO		XSL Formatting Objects (XSL:FO) is a markup language for XML document formatting which is most often used to generate PDFs.

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