ACCT 484 Lecture 32: ACCT 484 Day 32

• School: Iowa State University
• Department: Accounting
• Course: ACCT 484
• Professor: Lamboy Ruiz Melvin

Document Summary

The rules for valid xbrl instance documents: root element and its namespace declarations, schemaref element. Required to appear as the first child element of the xbrl root element. Used to "link" an xbrl taxonomy schema to an instance document and is defined in the xbrl link namespace: context element. Xbrl root element and namespace declarations: root element (name reflects contents and purpose of the document, namespace declaration (unique uri, namespace declarations in most xbrl instance documents. Xmlns:xbrli=http://www. xbrl. org/2003/instance defines contents and structure of all xbrl instance documents (schema) Xmlns. link = http://www. xbrl. org/2003/linkbase - defines contents and structure of all xbrl linkbases (schema) Xmls:iso4217=http://www. xbrl. org/2003/iso4217 xbrl extends the standard international currency codes (schema) Xmlns:xlink=http://www. w3. org/1999/xlink defines xml xlink language (specification including schemas: also need namespace declaration identifying one or more xbrl taxonomies, http://xbrl. fasb. org/us-gaap/2015. Context elements: need entity & period, sec cik idyyy-mm-dd Unit elements: identifies units in which a numeric item is measured.