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XBRL Specifications
Activity Main Points Comment
XBRL Strategic Initiatives 6 initiativesParticipation neededVolunteer now!!!
Highly participative discussions, wide interest
Inline XBRL Browser html embeds XBRL Wide interest
Rendering Linkbase , rendering user projects
New specs in development, custom pre-spec use
Opposite of inline XBRL
Formula features,formula user projects
New CR modules, Project reports (BE, CN, ES, JA)
Versioning Starting IFRS use US-GAAP present
Semantics and Databases High interest area
International new faces China participates (I enjoyed meeting China formula users)
Abstract Modeling is starting now
Identifying the Goals
Analyzing the Market
Feedback
Identifying the
Initiatives
Initiative Primary Benefit Discussion Document GoalsMake XBRL
easier for developer
s
Improve XBRL
comparability
Make XBRL data easier to consume
1 Create an abstract model
An abstract model provides a conceptual framework for understanding XBRL and gives developers a strong foundation for their implementations.
Yes Yes Yes
2 Produce training materials
High-quality training materials lend support to developers and those new to XBRL.
Yes Yes Yes
3 Define standard API signatures
API signatures assist developers with their implementation of XBRL solutions.
Yes Yes
4 Reorganise existing specification
A reorganisation of the XBRL specification will make the specification easier to understand.
Yes
5 Enhance data comparability
Data comparability widens the applicability of XBRL data across project and international boundaries.
Yes Yes
6 Develop application profiles
Application profiles reduce the scope of XBRL implementations by breaking up the XBRL specification into components.
Yes Yes
XBRL◦ framework for modelling various domains◦ a meta-model, not a model
taxonomy models a domain UML
◦ framework for modelling software infrastructures XII’s relationship to XBRL is as OMG’s to
UML OMG Meta-Object Facility (MOF) models
UML◦ XSB wishes the same for XBRL
Primary model captures XBRL semantics:◦ Core spec and Dimensions are mandatory◦ Model should be void of syntactic details◦ Should be portable across technologies, like SQL
and OOP
Secondary model binds primary model to XML◦ This bridges the gap from model to current spec
Domain (taxonomy) modelling not an objective◦ Parallel modelling efforts will be considered with
BPB involvement Formulas, Versioning, Rendering
◦ XSB will consider
Focused group to delivery over 6-8 weeks◦ Easier to get short commitments◦ Deliverable is of high value to the community, so
sooner the better◦ Abstract model is a prerequisite to several other
initiatives
Format will be:◦ 2 face-to-face meetings over a 4-6 week period
1st meeting scheduled for Boston on Jan 11-13◦ Conference calls daily, or every other day, in
between the face-to-face meetings Dedicated project manager to drive the
process◦ Preparations and materials will be assigned prior
to face-to-face meetings◦ Face-to-face meetings will be divided into 90-120
minute segments, with firm deliverables defined
Use cases◦ What processes is XBRL intended to work in?
Modelling the core specification◦ Facts, units, periods, entities, labels, heirarchy,
etc. Modelling the dimensions specification
◦ Primary item, domain, dimension, member, etc. Binding the models to the current XML
syntax◦ How to bridge the gap from abstract model to the
current XML specs
Review process will have to be open and as inclusive as possible:◦ Review period will have to demonstrate
community coverage◦ Broad outreach (webcasts, conferences, etc.) will
be a necessity◦ Specific, targeted outreach will also need to be
conducted where necessary
Initiative Resource Type
1 Create an abstract model Program/Project ManagersUML ModelersSoftware ArchitectsXBRL PractionersBusiness Reporting Domain Experts
2 Produce training materials Publications CoordinatorSoftware DevelopersTech WritersAcademics
3 Define standard API signatures Program/Project ManagerSoftware ArchitectsXBRL Practioners
4 Reorganise existing specification Publications CoordinatorTech WritersSoftware Developers/TestersXBRL experts
5 Enhance data comparability Domain ExpertsFinancial ProfessionalsXBRL Taxonomists
6 Develop application profiles XBRL TechnologistsXBRL Practioners
Initiative Volunteers from
1 Create an abstract model US,CA, DE, ES, FR, PL, CN, AU
2 Produce training materials US, CA, DE, PL, AU
3 Define standard API signatures US, CH, DE, PL, AU
4 Reorganise existing specification US, CA, FR, PL, CN
5 Enhance data comparability US, CA, DE, FR
6 Develop application profiles US, CA, AU
http://www.surveymonkey.com/s/2010Initiatives
Number
Description Testcases
Date
368 Calculation linkbase checking currently infers precision, any value 0 implies precision 0, which is then always inconconsistent. Proposed spec change to infer decimals. (Testing SEC filings to determine impact of this change)
2009-09
396 Different dimensions share domain members.
272-SharedDomain
2010-04
424 Units with unbound xbrli prefix namespace for pure and shares
304-v12a, v15a
2010-08
s-equals, v-equals, functions: id-attribute sensitivity, drop Xpath 2 eq use, assigned to Formula WG
2010-01, 2010-09
Items reported in precision 0 always invalid Items reported in decimals with value 0
◦ Infers precision 0◦ Technically always invalid
Changing to infer decimals◦ Known financial reporting is in decimals◦ Eliminates issues with 0-valued items, edge cases◦ Test suite has been updated
Extension module Feature Status
AspectCover Filters CR
Concept Relation Filter CR
Custom Function Implementation CR
Generic Messages CR
Validation Messages CR
Instances (multi-instance, and variable-set chaining) CR
Tuple output On-hold, PWD
1. CEBS member formula issues 2. Dimensional aspects of fallback values 3. Debugging capabilities 3. Rendering of new FINREP and COREP 4. Rendering ideas and formulae editoring
26
CR
PWD
status
Unchanged from business perspective Concept and dimensions aspects changed
A, B, C and X are primary items D is a dimension d1, d2 and d3 are domain members
Version 1 Version 2 A <==> X ( D = d1 ) B <==> X ( D = d2 ) C <==> X ( D = d3 )
<verdim:aspectModelChange>
<verdim:fromAspects> <verdim:concept href="../dts1.xsd#A"/> </verdim:fromAspects>
<verdim:toAspects> <verdim:concept href="../dts2.xsd#X"/> <verdim:explicitDimension href="../dts1.xsd#D">
<verdim:member href="../dts1.xsd#d1"/> </verdim:explicitDimension> </verdim:toAspects>
</verdim:aspectModelChange>
Predicate expression (Xpath 2)◦ Identifies fact by relative location
<gl:entryDetail> <gl:amount>500</gl:amount> <gl:xbrlInfo> <gl:summaryReportingElement>Cash</gl:summaryReportingElement> </gl:xbrlInfo></gl:entryDetail>
<fr:cash>500</fr:cash>
<verdim:concept href=“…gl.xsd#amount"/>
<verdim:location>
../gl:xbrlinfo/gl:summaryReportingElement eq ‘Cash’
</verdim:location> <verdim:concept
href=“…fr.xsd#cash"/>
<verdim:aspectModelChange>
<verdim:fromAspects> <verdim:concept href=“…gl.xsd#amount"/>
<verdim:location> ../gl:xbrlinfo/gl:summaryReportingElement eq ‘Cash’ </verdim:location>
</verdim:fromAspects>
<verdim:toAspects> <verdim:concept href="../fr.xsd#cash"/>
</verdim:toAspects>
</verdim:aspectModelChange>
<xbrli:xbrl><gl:accountingEntries> <gl:entryHeader>
<gl:qualifierEntry …>balance-brought-forward</ …>
<gl:entryDetail> <gl:account> <gl:a ccountMainID…>5100</ …> <gl:accountMainDescription …
>Supplies</ …> <gl:accountType …>account</ …> </gl:account> <gl:amount …>242678.26</ …> <gl:debitCreditCode …">D</ …> <gl:xbrlInfo>
<gl:xbrlInclude …>beginning_balance</…>
</gl:xbrlInfo> </gl:entryDetail> …
</ gl:entryHeader> <gl:entryHeader>
<gl:qualifierEntry …>standard</ …> <gl:entryDetail>
… </gl:entryDetail>
… </ gl:entryHeader></ gl:accountingEntries>
</ xbrli:xbrl>
<verdim:concept href=“…gl.xsd#amount"/>
<verdim:location>
../../gl:qualifierEntry eq ’balance-brought-forward’
and
../gl:account/gl:accountMainID eq ‘5100’
and
../gl:xbrlinfo/gl:xbrlInclude eq ‘beginning_balance’
</verdim:location>
Inline XBRL - REC◦ embeds XBRL fragments into an HTML document
Requirements for linkbase – Drafting Linkbase spec – Modularized & new specs
inline XBRLRequirements
LinkbaseFuture
Separation of Specification◦ Improve understanding and extendsibility
New Models◦ Inheritance mechanism◦ Injection model
New Specifications ◦ Identification and Ordering◦ Context Grouping◦ Generic Preferred Label◦ Manifest
42
Public Taxonomy author
Identification a
nd orde
ring Ta
xonom
y
Detailed rendering structure
Extension Taxonomy
Extended table of contents
User specific Rendering Structure
Instance / Inline XBRL
Taxonomy 2.1 spec dimensions
Data preparer
Put as much as information herePut as much as information here
Less information hereLess information here
43
Public Taxonomy author
Identification a
nd orde
ring Ta
xonom
y
Detailed rendering structure
Create report
Taxonomy 2.1 spec dimensions
Report from Taxonomy information
Ex: Manual Guidelines etc…
44
Current spec provides document model to rendering modeling:◦ document layered model.
Uses linkbase mechanism to represent entire reporting document model.
Additional model introduced:◦ Injection model.
Uses existing rendering format (such as XHTML ) then inject rendering definition into the format.
45
Document
ComponentsContainers
relationships
relationships
XLink resource
XLink arcLegendComponent
Container
Document
46
Rendering Components
Legend
XHTML etc..
image
Tables, lists, paragraphs are injected into exiting format (XHTML as such)
47
Heavy use of definition link by XBRL Dimensions, same mechanism such as preferred label in presentation link solves rendering issues.
Generic preferred label is a new mechanism to ‘preferredLabel’ attribute on definition/calculation/generic arcs.
48
Specification are separated into:◦ Semantics
Semantic modeling definition regarding the specifications◦ Structure
One basic model to represent reporting document structure◦ Axes
Set of axis definitions which could be used to rendering component◦ Components
Set of component definitions that could be used in the report structure◦ Values
Set of value definitions that could be used to represent cell pattern.◦ Rules
Set of rule definitions that could be used from any part of rendering information.◦ Identification and Ordering (Table of Contents)
Mechanism to identify statements (build table of contents explicitly)◦ Context Grouping
Mechanism to create group of contexts◦ Generic Preferred Label
Mechanism to specify preferred label into linkbases other than presentation linkbase.◦ Manifest
Mechanism to package XBRL doucments
49