XBRL Taxonomy
On this page
Accounting concept dictionary.
Definition
A taxonomy combines: XSD schema (concepts, type, periodicity), presentation linkbase (hierarchical organisation), labels (multilingual captions), references (links to standards), definitions (semantic relations), calculations (validations). Major taxonomies: US-GAAP (FASB), IFRS, ESEF, FINREP, COREP, Solvency II.
Origin
Pattern defined by XBRL 2.1 ; annual updates for each taxonomy.
Example in context
A European bank uses the EBA FINREP 3.3 taxonomy to report financial assets to its national supervisor.
Related terms
- XBRL Instance — data file.