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Abstracting and alternatives for XBRL implementation Abstracting the XBRL Formula Piotr Malczak (GPM Systemy) April 22, 2010

Abstracting and alternatives for XBRL implementation Abstracting the XBRL Formula Piotr Malczak (GPM Systemy) April 22, 2010

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Page 1: Abstracting and alternatives for XBRL implementation Abstracting the XBRL Formula Piotr Malczak (GPM Systemy) April 22, 2010

Abstracting and alternatives for XBRL implementation

Abstracting the XBRL FormulaPiotr Malczak (GPM Systemy)

April 22, 2010

Page 2: Abstracting and alternatives for XBRL implementation Abstracting the XBRL Formula Piotr Malczak (GPM Systemy) April 22, 2010

A business-case for the XBRL Formula is to extend basic XBRL validation capabilities with complex validations.

The XBRL Formula provides ‘expression power’ which is capable of expressing complex relationships among data.

Is the XBRL Formula the right tool for business people?

Page 3: Abstracting and alternatives for XBRL implementation Abstracting the XBRL Formula Piotr Malczak (GPM Systemy) April 22, 2010

Extremly simple example:

◦ ‘EquityAndLiability’ = ‘Equity’ + ‘Liability’

◦ XBRL Formula

What kind of tool do business users need?

Page 4: Abstracting and alternatives for XBRL implementation Abstracting the XBRL Formula Piotr Malczak (GPM Systemy) April 22, 2010

user expectations vs tech. capabilities gap

xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="fact_1" xlink:to="fact_1_filter_concept" complement="false" cover="true"/> <uf:singleMeasure xlink:type="resource" xlink:label="fact_1_filter_unit"> <uf:measure> <uf:qname>p1:PLN</uf:qname> </uf:measure> </uf:singleMeasure> <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="fact_1" xlink:to="fact_1_filter_unit" complement="false" cover="true"/> <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="variable_set_fromula_BANK_solvency ratio calc." xlink:to="fact_1" name="v_fact_1"/> <variable:generalVariable xlink:type="resource" xlink:label="constant_5" select="100" bindAsSequence="false"/> <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="variable_set_fromula_BANK_solvency ratio calc." xlink:to="constant_5" name="v_constant_5"/>

xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="fact_1" xlink:to="fact_1_filter_concept" complement="false" cover="true"/> <uf:singleMeasure xlink:type="resource" xlink:label="fact_1_filter_unit"> <uf:measure> <uf:qname>p1:PLN</uf:qname> </uf:measure> </uf:singleMeasure> <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="fact_1" xlink:to="fact_1_filter_unit" complement="false" cover="true"/> <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="variable_set_fromula_BANK_solvency ratio calc." xlink:to="fact_1" name="v_fact_1"/> <variable:generalVariable xlink:type="resource" xlink:label="constant_5" select="100" bindAsSequence="false"/> <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="variable_set_fromula_BANK_solvency ratio calc." xlink:to="constant_5" name="v_constant_5"/>

Visual editor

XBRL Formula

Formula meta description

Text editor

SQL Java

End-usertools

- ‘Common language’- Business level agreement

- Technical resources- Common standards

"F;ifrs_gp_EquityAndLiabilitiesTotal;;;E” = "F;ifrs_gp_EquityTotal;;;E” + "F;ifrs_gp_LiabilitiesTotal;;;E”…

Visual editor

XBRL Formula

Page 5: Abstracting and alternatives for XBRL implementation Abstracting the XBRL Formula Piotr Malczak (GPM Systemy) April 22, 2010

Formula meta-layer ◦ is needed for:

simplified description of relationships among reported data formal syntax

as output from visual tools as input to code generators, e.g. XBRL Formula, SQL, Java, etc.

◦ allows: formula verification by business users easy communication between ‘IT’ & ‘business’ – common language appropriate tools to be built:

visual formula editors code generators