If a new taxonomy is to build upon an existing taxonomy, the existing taxonomy must be imported into the extending taxonomy. If a new taxonomy is created with the New Taxonomy Wizard, then US-GAAP-based and IFRS-based taxonomies can be imported at the time the taxonomy is created. Whether this has been done or not, a taxonomy can always be imported at a subsequent time.
To import a taxonomy, do the following:
1.Right-click in the Overview entry helper in XBRL View and select the menu command Import/Reference.
2.In the Import Standard Taxonomy dialog that pops up (screenshot below), you can specify a taxonomy to import or a linkbase to reference. (The name of the dialog will change according to the option you select.)
There are three import/reference options: (i) a standard taxonomy (US-GAAP or IFRS); (ii) any other taxonomy (reference schema); and (iii) a linkbase. If you are importing a non-standard taxonomy, select the Reference Schema radio button, click the Browse button of the Schema Location text box, and browse for the taxonomy you want.
3.When you are done, click Finish. The selected taxonomy will be imported and its elements and relationships will be displayed in XBRL View.
Note the following:
•The Overview entry helper lists taxonomies that the imported taxonomy itself imports, as well as linkbases that the imported taxonomy uses.
•In the Global Elements entry helper, concepts defined in the imported taxonomy are listed.
•In the Design window and Details entry helper, imported concepts are indicated with a gray font color.
•You can delete an imported taxonomy by right-clicking it in the Overview entry helper and selecting Remove.
After you have imported a taxonomy, you can extend the taxonomy as required.
|Note:||If you find that a large taxonomy such as US-GAAP slows down your editing, use the filter in the main window to limit the display to elements created in the new, extending taxonomy. This will speed up editing considerably.|
The effect of adding a standard import as described above is to add an xs:import element to the new taxonomy file. The xs:import element specifies the namespace and location of the imported taxonomy (listing below).
In the listing above, the schemaLocation attribute specifies that the taxonomy is to be loaded via the Internet. But this URI maps, via XMLSpy's catalog mechanism, to a local copy of the US-GAAP taxonomy (that is delivered with your XMLSpy package).
To locate a locally saved taxonomy, a local address can be used directly to locate the taxonomy. Alternatively, a web address can be used which is mapped to a local address via a catalog file. Accessing taxonomies from local locations will greatly speed up your work.
In the example we are creating, we use the US-GAAP 2011 taxonomy. This taxonomy has already been imported during the creation of the initial taxonomy. In the Overview entry helper, take a close look at all the imported taxonomies and referenced linkbases. Switch to Text View and look for the xs:import elements. In the Main Window of XBRL View, notice that imported concepts are indicated with a gray font color. Also notice that the Overview entry helper lists the linkbases and the imported schemas of the US-GAAP taxonomy.
In the next step, we will take a closer look at linkbase files and the referencing mechanism.