The Basic Procedures section describes how to create taxonomies that contain the most essential components. It is structured as follows:
•It starts with a brief look at the distinction between new and existing taxonomies and the significance of this distinction. This is followed by an explanation of the files that constitute an XBRL taxonomy and how these are displayed in XBRL View.
•Starting with the section Creating a New Taxonomy, we describe the steps to build a taxonomy in XBRL View. At the end of each section is a set of instructions to help you put into practice, or test, the information given in that section, and it builds upon the taxonomy created till that point using instructions in previous sections.