An XML application is a type of XML document defined with a specification or set of additional rules to the XML family.  Based on the XML family, there is a large number of languages.  It is useful to distinguish between:

• Vocabularies for horizontal  applications that provide mechanisms, based on the XML family, to resolve generic tasks ( interaction, presentation, security  etc.).

• Vocabularies for XML applications in different knowledge domains, where each sector of activity defines its corresponding vocabularies with the specific elements of their speciality and field of application

XBRL may be defined as a specific XML application that has defined its corresponding vocabularies with the specific elements of the speciality: the financial sector.

A Taxonomy is a concretion of the XBRL  specification composed of elements corresponding to concepts well defined in the field on which the reports are written.  

In XBRL, two concepts must be distinguished: 

An XBRL taxonomy that defines the concepts to be the subject of the report.
Consists of:  Taxonomic XML schema +  all the links defined in it (in the form of “linkbases” or  basic links). 

• Taxonomic XML Schema:  Set of all the elements that may appear in a required report or document, with indication of the attributes corresponding to Element of the Schema.

• Basic links (Linkbase) may be of two types:

• Links with relations between elements in the document
  -  Presentation Structure
  -  Definition Structure
  -  Calculation Structure

• Links of document with the exterior
  -  Labels
  -  Links to references

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