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How flexible can XBRL extension linkbases be?
Published on 01/10/2006
Introduction
The XBRL specification is designed to be extended using XLink extended links.
To date the syntax considered for the extended links in extensions specifications has been quite conservative, sticking very closely to the syntax used in the extended links that are explicitly defined in the core XBRL specification. This conservatism has started to limit the kinds of information that can be documented in extended links or overly complicate the syntax that is used to provide the required documentation.
For example, the new Dimensions specification makes a lot of use of abstract element declarations in XML Schemas where those element declarations are completely unrelated to XML Schema constraints on elements in XML instances.
I have (again) read the core XBRL specification with a view to determining the most relaxed interpretation of the constraints on an extended link that remains consistent with the extended link requirements in the core XBRL specification. The results of that analysis suggest that considerable flexibility is available for use by XBRL extensions.
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