Import a Base Taxonomy
If a new taxonomy is to build upon an existing taxonomy, then this taxonomy must be imported into the new taxonomy.
To import a taxonomy, do the following:
1.Right-click in the Overview entry helper in XBRL View and select Import/Reference. Alternatively, select the menu command XBRL | Import/Reference.
2.In the Import Standard Taxonomy dialog that pops up (screenshot below), select 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 (or 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.
4.If you selected a US-GAAP taxonomy, then a new screen appears, in which you can (i) select the entry points you wish to include in the taxonomy, and (ii) specify whether the US-GAAP Core Schema should be imported (check box at the bottom of the dialog).
If you selected IFRS as the base for your taxonomy, you can select an IFRS-specific entry-point.
5.Click Finish, the selected entry-point schemas are imported and referenced by your taxonomy. The taxonomy opens in XBRL View and is ready to be edited.
Note the following points:
•The Overview entry helper also 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.
| 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. |
Import mechanism
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).
<xs:import namespace="http://fasb.org/us-gaap/2013-01-31"
schemaLocation="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd"/>
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.
Example file: Step 2
Following the steps above, import the US-GAAP 2013 taxonomy as the base 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 set the target namespace of the taxonomy and see how to edit the namespaces of the taxonomy.