W3C-XBRL-WG

W3C XBRL relation XML Schema + XLink base.

Definition

W3C standards used by XBRL: (1) XML 1.0/1.1 W3C base language, (2) XML Schema 1.0/1.1 W3C: XBRL taxonomies defined via XSD (.xsd files), (3) XLink 1.0/1.1 W3C: XBRL Linkbases (Presentation, Calculation, Definition, Label, Reference linkbases) use XLink for concept taxonomy relationships, (4) W3C Namespaces, (5) XPath 1.0/2.0/3.1 W3C: XBRL Formula Linkbase uses XPath for formula validation expressions, (6) W3C XML Signature: digital signatures for XBRL filings (SEC EDGAR signed filings option), (7) W3C XSLT 2.0/3.0: XBRL to other formats transformations. XBRL International independent body: standards XBRL 2.1 Specification 2003, XBRL Dimensions 1.0 2006, XBRL Formula 1.0 2009, Inline XBRL 1.1 (XBRL embedded in HTML, iXBRL) 2013. W3C XML Activity assist informally but XBRL not W3C standard.

Origin

XBRL International founded 1998 by AICPA (American Institute Certified Public Accountants) ; XBRL 2.1 Specification 2003 ; informal relation with W3C XML Activity ; XBRL not official W3C standard.

Example in context

SEC EDGAR Form 10-K annual filings: US public enterprises (Apple, Microsoft, etc.) submit XBRL Inline iXBRL document (HTML embedded XBRL facts US GAAP taxonomy) ; W3C XML Schema validates taxonomy definitions, W3C XLink validates linkbase relationships, W3C XPath validates formula constraints.

Related terms

• W3C XML Signature — used standard.