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Herman Fischer, UBMatrix, Inc and Mark V Systems
19 November, 2009
Xbrl, past evolution◦ Genesis, etc
Xbrl now◦ Technical state◦ Project use state◦ Factors influencing evolution
Xbrl, future evolution◦ Revelations, etc?
Specifications and Standard Projects
◦ Pilot and exploratory◦ Production
Experience◦ Bugs & fixes◦ Project improvements
Outside factors◦ Other standards◦ Community
now1998 future
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Requirements & Working Group Working Grp & Internal Drafts Preliminary Working Draft Candidate Release Test Suite Implementations Recommendation
Taxonomy, Xlink-based linkbases◦ Concepts
Attributes, labels, references◦ Relationships
Presentation, Calculation, Definition Instance documents
◦ Facts, Tuples◦ Contexts
Periods, entity, segment, scenario◦ Footnotes
Explicit dimensions Typed dimensions Hypercubes specifying combinations
1 linkbase describes◦ Tables of
Line items (facts) Presentation order, roll-forward, total
Axes Each axis is a dimension model
(Dimension linkbase generated from above) Calculation linkbase still exists (?)
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Assertiono Existence check for source itemo Value check based on source items o Consistency check computed item to source item
Formulao Results in an fact item
o For an output instance documento For consistency checking of corresponding input
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Consistency Assertion
Reported item matches computed item
◦Assets◦Ending balance
FormulaAssets = liabilities + equityEnding balance = starting balance + flows
Existence AssertionTotal assets is reportedCorrect entity is reportedNo fact after cut off date
Value Assertion
Ratio > minimum◦Capital adequacy ratio > 8%◦Interest cover ratio > 2.5%
Cash balance is positive
iXBRL embeds rendering in instance◦ Instance is html with XBRL embedded
XBRL has a Rendering Linkbase◦ Embeds rendering in a taxonomy◦ This activity is dormant
XSLT is used for rendering◦ Can utilize XBRL processor◦ Can be taxonomy independent
<?xml version="1.0" encoding="UTF-8"?>
<head> …
<link rel="stylesheet" type="text/css" href="iascf-style.css"/>
<title>IASCF 2007 ANNUAL REPORT</title>
</head> …
<body class="body">
<table align="center" width="800px" border="0" cellpadding="0" cellspacing="0">
<tr>
<td>
<p align="center" class="header">2007 ANNUAL REPORT</p>
<p align="center">
<a href="#statement1" class="nounderline">Statement of comprehensive income</a>
</p>
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<td class="tableLightGrey" colspan="2" valign="top">
<p title="iascf:Contributions id: id_footnote_elem_11688477 decimals: 0 ix:contextRef: FY07d ix:unitRef: GBP" style="text-align: right;color: black">
<ix:nonFraction xmlns:ns0="http://www.xbrl.org/2008/inlineXBRL" id="id_footnote_elem_11688477" decimals="0" ix:contextRef="FY07d" ix:unitRef="GBP" ns0:format="commadot" ns0:name="iascf:Contributions" ns0:scale="3">11,277</ix:nonFraction>
</p>
</td>
13
iXBRL embeds rendering Rendering linkbase is tied to taxonomy XSLT separates rendering
◦ Requires knowledge of metadata May be two XSLT phases
◦ Model and view extraction phase Easier today with XBRL processor support Can be independent of taxonomy (extension,
country)◦ Rendering phase
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DTS dimensions, entity & share axes members trees
(sparse data rows/columns are elided)
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1) Base◦ URI mapping: namespaces, ELR's◦ actions, categories, assignments, documentation
2) Concept-basic◦ name, namespace, add/delete/split/merge
3) Concept-extended◦ attributes, labels, references
4) Relationships◦ add/delete… attributes
5) Dimensions 6) Resource-parts
◦ link:part, formulae, …
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Needs an aspectbased model, so: name, dimensions, period, etccan change into newcombinations of name + dims + …
“XBRL for Dummies” (#2) arrived last week◦ Charlie Hoffman, Liv Watson (et al)◦ Strategy Guide to XBRL
Where, What, Who, Projects, How to find◦ Geek-free◦ No bible (no Genesis, no Leviticus)◦ “Guide to the Soul of XBRL”
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What evolves next? Expected tradeoffs
◦ Stability◦ Market adoption◦ Changes in underlying standards (XML)◦ Changes in systems and servers◦ Resources
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Linkbases
Simplify◦1 linkbase (US-GAAP)◦Xlink QNames
UML Models
SpecsTaxonomiesDimensions
Tutorials
Technology basedCommunity based
◦Like preparer’s guides
Spec Clean-up
2.1 Spec◦XML-ize◦Modularize
Dimensions
Namespaces change often Local names inconsistent Dimensions can be scary
XML Schema has already evolved◦ Modernize our xsd◦ Reduce dependency on XLink
Work with W3C and RDF◦ Taxonomies lack semantics models
Relational technologies◦ Model for relational efficiency◦ Embed namespace and localnames mapping◦ Vender-interoperable design
Include some metadata◦ So ordinary XSLT and tools can render
Refactor for no repeated strings◦ Isomorphic transform to/from current instance
Hierarchical structural inheritance of shared aspects
Evolution of primary items and dimensions◦ Before dimensions many primary items
Tens of thousands◦ Reanalysis into few primary items
With multiple dimensions Evolution of how to present taxonomy
◦ First taxonomies from charts of accounts◦ Now data model designs taxonomy
Multiple linkbases -> simplified linkbases◦ Alternate model representations
