XBRL Tips and Tricks: The XBRL Outline - Workiva XBRL Tips and Tricks: The XBRL Outline June 11, 2015

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  • Ä 2015 Workiva Company Confidential

    XBRL Tips and Tricks: The XBRL Outline

    June 11, 2015

  • Ä 2015 Workiva Company Confidential

    Legal Notice The information contained in this webinar is for general informational purposes only.ÄThe information is provided by Workiva Inc., and while we endeavor to keep the information up to date and correct, we make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability, or availability with respect to the information, products, services or related graphics contained in the webinar for any purpose.ÄAny reliance you place on this information is therefore strictly at your own risk. In no event will Workiva Inc. be liable for any loss or damage including without limitation, indirect or consequential loss or damage, or any loss or damage whatsoever arising from loss of data or profits arising out of, or in connection with, your use of this webinar.

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    Control Panel

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    Your Questions

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    Viewing the Presentation

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    On Demand

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    Darek Paulukovich XBRL Professional Services Manager

    Presenter

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    XBRL Tips and Tricks: The XBRL Outline

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    Agenda

    Å XBRL Outline Structure Å Naming Conventions Å Edit Functions Å Moving/Duplicating Items Å Label Reference Å Multiple Tables

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    XBRL Outline Structure

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    XBRL Outline Structure

    Å One XBRL section per note Ä Separate subsection for each level Ä May have multiple level IV subsections

    Å Section names should match note titles Å Section order should mirror document flow Å Proper indentation necessary

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    XBRL Outline Structure Basic pattern

    Root [Abstract] ...[Text Block]

    (Notes) Level I Section Name Note Title

    Root [Abstract] ...[Policy Text Block]

    (Policies) Level II

    ...etc.

    Root [Abstract] ...[Table Text Block]

    (Tables) Level III

    ...etc.

    Root [Abstract] ...[Abstract] (as needed)

    (Details) Level IV

    Line item concept(s)

    Å Text blocks and concepts indented under Root [Abstract] Ä Same Root [Abstract] for all subsections

    within a note

    Å Mostly for Level I, II, and III

    Å Level IV when not using dimensions

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    XBRL Outline Structure Dimensional pattern

    Å Requires full [Table] structure Ä May have as many [Axis]/[Domain]

    as necessary

    Ä Only one [Line Items] to house all concepts used

    Å Mainly used for Level IV tagging

    Å May be used in other levels also (e.g., multiple legal entities)

    Root [Abstract] ...[Table]

    (Details) Level IV

    ...[Axis] ...[Domain]

    ...[Member]

    ...etc.

    ...[Line Items] ...[Abstract] (as needed)

    Line item concept(s)

    ...[Axis] ...[Domain]

    ...[Member]

    ...etc.

    Table structure

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    XBRL Outline Structure Roll forward pattern

    Å Concepts are indented under [Roll Forward] abstract Ä Start and end with the same instant

    concept

    Ä Must use "Period Start" and "Period End" label roles

    Å Only used for Level IV details

    Å Roll forward pattern may or may not need dimensional pattern

    Root [Abstract] ...[Table]

    (Details) Level IV

    ...[Axis] ...[Domain]

    ...[Member]

    ...etc. ...[Line Items]

    ...[Roll Forward] Line item concept 1 Line item concept 2

    ...etc. Line item concept 3

    Line item concept 1

    Instant Duration

    Duration Duration

    Instant

    Table structure (as needed)

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    XBRL Outline Structure Comparing to US GAAP Taxonomy (UGT)

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    Naming Conventions

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    Naming Conventions SEC OID FAQ B.12

    "Should filers use a certain naming convention for presentation group titles?" Å Document and entity information

    Å Level IÇconsistent with the title of the statements and footnotes

    Å Level IIÇone subsection titled documents' note label (Policies) per filing

    Å Level IIIÇone subsection titled documents' note label (Tables) per note

    Å Level IVÇgrouped into multiple subsections as appropriate, e.g., Ä Documents' note label 1st table name (Details) Ä Documents' note label narrative (Details)

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    Naming Conventions Tips and best practice

    Å Use consistent naming convention Ä Separator between note name and subsection description can

    be a space, hyphen, or parenthesis

    Å Must include keywords within subsection names: Ä For exampleÇ"Consolidated Balance Sheets (Parenthetical)"

    "Significant Accounting Policies (Policies)"

    "Cash and Cash Equivalents (Tables)"

    "Segment Information - Revenues (Details)"

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    Naming Conventions Drives SEC XBRL Viewer outline

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    Naming Conventions

    Level IÇInconsistent use of "(Notes)"

    Drives SEC XBRL Viewer outline

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    Naming Conventions

    Level IVÇInconsistent subsection naming (hyphens, parenthesis)

    One details subsection

    Multiple subsections

    Drives SEC XBRL Viewer outline

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    Naming Conventions

    Level IVÇUncategorized section caused by the lack of "(Details)"

    Drives SEC XBRL Viewer outline

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    Edit Functions

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    Edit Functions

    Å Update naming Å Section and subsection type Å Sort code Å SEC label preview Å Change taxonomy reference

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    Edit Functions

    Right-click on subsection title

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    Edit Functions

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    Demo

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    Moving/Duplicating Items

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    Moving/Duplicating Items

    Å Roll forward tables use the same concept for beginning and ending balances

    Å Move items between subsections Å Move items to entirely different sections

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    Moving/Duplicating Items

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    Label Reference

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    Label Reference

    Å Match your labels to your document (EFM 6.8.4) Å Simplifies label updates in tables Å Best used on financial statements

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    Label Reference

    References only cells with text

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    Multiple Tables

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    Multiple Tables

    More than one hypercube (table structure) within a details subsection Å Reduces the need for custom tables

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    Multiple Tables ExampleÇInvestments table

    As of March 31, 2015

    Security Type Amortized

    cost

    Gross unrealized

    gains

    Gross unrealized

    losses

    Estimated fair

    value Available-for-sale Corporate debt securities $ 55,100 $ 100 $ (200) $ 55,000 Federal agencies debt 50,000 500 (500) 50,000 Foreign government obligations 9,100 100 (100) 9,100 U.S. government-sponsored debt obligations 2,000 200 Å 2,200

    Total 116,200 900 (800) 116,300

    Held-to-maturity Corporate debt securities 20,000 50 (15) 20,035 Federal agencies debt 25,000 250 (100) 25,150 U.S. government-sponsored debt obligations 200 100 (30) 270

    Total $ 45,200 $ 400 $ (145) $ 45,455

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    Multiple Tables

    One custom [Table] replaced by two standard ones

    ExampleÇInvestments table

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    Demo

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    Questions

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    Thank you!

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