We know that the key to XBRL technology is to establish a classification standard that conforms to national accounting standards, and XBRL International has established relevant classification standards in compliance with IAS. The XBRL classification standards specific to countries vary according to the current XBRL progress in each country, but basically the main XBRL Member States have already completed the classification criteria according to their own national accounting standards in accordance with XBRL version 2.0. The following is an example of Japan, a brief introduction to the classification table.
since the beginning of 2004 year, Japan has started to fully launch the electronic bonded system, and using XBRL as the technical basis, the classification standard introduced here is the classification standard of the tax reporting financial statements made by XBRL Japan.
1 , Japan National Taxation Office Tax Reporting Financial report Classification standard document
(Note: Line numbers are attached for illustrative purposes.)
1 < XML version= "1.0" encoding= "UTF-8"?>
2 <! –edited with XBRL. Taxonomy Editor0.94bà
3-<schema targetnamespace=http://www.xbrl-jp.org/taxonomy/jp/fr/ta/bs/2003-07-03
Xmlns:xhtml= "http://www.w3.org/1999/xhtml" xhtml:link=http://www.wbrl.org/2001/xlink/xbrllinkbbase
Xmlns:xlink=http://www.w3.org/1999/xlink xhtml:link= "Http://www.wbrl.org/2001/instance"
Xmlns=http://www.w3.org/2001/xmlschema xmlns:jp-ta-bs=http://www.xbrl-jp.org/taxonomy/jp/fr/ta/bs/2003-07-03
Xmlns:jp-bs=http://www.xbrl-jp.org/taxonomy/jp/fr/common/bs/2003-07-03element Form Default= "qualified" >
4-<annontation>
5-<appinfo>
6 <link:linkbase Ref xlink:type= "Simple"
Xlink:acrole= "Http://www.w3.org/1999/xlink/properties/linkbase
Xlink;actuate= "on Request" Xlink:role=http://www.xbrl.org/linkprops/link ref/definition
xlink:href= "Jp-ta-bs-2003-07-03_defination.xml" > Links for definition Relationship
</link:link Base Ref>
7 <link:linkbase Ref xlink:type= "Simple"
Xlink:acrole= "Http://www.w3.org/1999/xlink/properties/linkbase
Xlink;actuate= "on Request" Xlink:role=http://www.xbrl.org/linkprops/link ref/calculation
xlink:href= "Jp-ta-bs-2003-07-03_calculation.xml" > Links for calculation relationship
</link:link Base Ref>
8 <link:linkbase Ref xlink:type= "Simple"
Xlink:acrole= "Http://www.w3.org/1999/xlink/properties/linkbase
Xlink;actuate= "on Request" Xlink:role=http://www.xbrl.org/linkprops/link ref/presentation
xlink:href= "Jp-ta-bs-2003-07-03_presentation.xml" > Links for Presentation relationship
</link:link Base Ref>
9 <link:linkbase Ref xlink:type= "Simple"
Xlink:acrole= "Http://www.w3.org/1999/xlink/properties/linkbase
Xlink;actuate= "on Request" Xlink:role=http://www.xbrl.org/linkprops/link Ref/label
xlink:href= "Jp-ta-bs-2003-07-03_label.xml" > Links for Label relationship
</link:link Base Ref>
Ten </appinfo>
</annotation>
<import namespace=http://www.xbrl.org/2001/instance "schema location=" xbrl-instance.xsd "/>
<import namespace=http://www.xbrl-jp.org/taxonomy/jp/fr/common/bs/2003-07-03 "
Schema location= "Jp-bs-2003-07.xsd"/>
<element name= "Cash Hand" type= "xbrli:monetary Item type" substitution group= "Xbrli:item" id= "Cash Hand"/>
15 ...
999 </schema>
2 , Japan National Taxation Office Tax Reporting Financial statements Classification standard document Description
1th sentence XML definition
3rd Sentence object namespace development
4th Sentence Comment
5th Sentence application information
6th Definition link (define a library of links)
The 7th sentence calculation link (Calculate linked library)
8th sentence Presentation link (List link library)
9th sentence label link (tag links library)
12th-13 Import External technical Specifications (reference link library)
The 14th sentence begins to define the balance sheet's purpose tags and attributes from cash
This constitutes a Japanese tax return on the classification of financial statements, in addition, currently, XBRL JAPAN has developed a listed company financial statement classification standards, the annual Settlement classification standards.
3 , reference website
1 . XBRL International website www.xbrl.org
2. XBRL JAPAN website www.xbrl-jp.org
Sample XBRL Classification-tax Declaration financial statement Classification of Japan Tax Office