Reusable data components - that can be used as needed in each of the UBL documents

Follows link:linkbaseRef

Formatting instructions for data in the instance document

Define the type of data to be tagged with the element name

Declares Name - Type and Structure (sequence)

Process of checking that instance documents meet the rules of XBRL specification

Highest level of parent child heirarchy used to categorize item relationships

XBRL technical term for element

Defines Simple Elements and Complex (attribute Elements)

2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"

Technical term for an element declaration file