Entity identifier scheme url in XBRL

Question

I am not able to figure out from where I can get the URL for the 'scheme' attribute of xbrli:identifier tag in the 'entity' portion of a context definition in an XBRL document. I am not able to find it in the taxonomies or link bases. I have searched the net for hours. The taxonomy I'm following is IFRS based. Thanks in advance. :)

Answer 1

Section 4.7.3.1 of the XBRL Specification states:

An element specifies a @scheme for identifying business entities. The required @scheme attribute contains the namespace URI of the identification @scheme, providing a framework for referencing naming authorities. The element content MUST be a token that is a valid identifier within the namespace referenced by the @scheme attribute. XBRL International is not a naming authority for business entities. XBRL makes no assumption about the ability of an application to resolve an identifier that may appear as element content in any particular scheme.

Therefore, the URI used as the value for the scheme attribute is context specific. In other words, it is not defined by XBRL, but by the context of the usage implied by the taxonomy.

The element a required element in a context. It identifies the entity that is reporting the facts. It contains an identifier element and may include a segment description. The value of the scheme attribute, therefore, means something to the reporting entity rather than to the XBRL specification itself.