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Xbrl dimension a primer nirmal ghorawat

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Xbrl dimension a primer nirmal ghorawat

  1. 1. 1 Dimensions : A Primer CA. NIRMAL GHORAWAT B. Com (Hons), ACA
  2. 2. 2 Session Overview • What is an XBRL Dimension? • Tagging an XBRL Dimension in an Instance Document Presented By: CA. Nirmal Ghorawat
  3. 3. 3 What is an XBRL Dimension? Simply Stated – “Dimension” is a Technical Term in XBRL used to Tag The Tables Typically found in Financial Reports. However, XBRL Dimension are more versatile – in as much – they can be used to represent multi- dimensional Data (2D{Table}, 3D, etc) in XBRL. Presented By: CA. Nirmal Ghorawat
  4. 4. 4 What is an XBRL Dimension? Ability to add multiple / additional identifiers to a piece of data / information Use of Dimension in non-forms-based Reporting SIMPLIFY Tagging and reduces no. of elements in Taxonomy • Capability added to XBRL by XBRL Dimension 1.0 (18 September, 2006) (Technical Specification) Presented By: CA. Nirmal Ghorawat
  5. 5. 5 The XBRL Dimension 1.0 Specification Modular eXtension to the XBRL Specification (XBRL 2.1) Enables Developers to add additional semantic meaning to XBRL Taxonomies representing multi- dimensional reports programmatically Presented By: CA. Nirmal Ghorawat
  6. 6. 6 A Normal Table Featured in Financial Reports Presented By: CA. Nirmal Ghorawat
  7. 7. 7 Terms Used in Dimensions Dimension is a manner in which data might be presented (=Axis) or say a categorization of facts. eg. Sales can be presented by way Region or Products. Domain The range of valid values for a Dimension is called its Domain. eg. Products or Region are both Domain. is a concept that is part of a domain. For Domain example, “Food and Beverages” is a Domain Member Member in the “Product” Domain. Presented By: CA. Nirmal Ghorawat
  8. 8. 8 Terms Used in Dimensions Hypercube A hypercube is a possible dimensional (= Table) representation. eg., Products and Regions form 2 Hypercubes. Primary Item is a simple concept, or item, defined in an XBRL schema that is part of a substitution (=Line Items) group, and can therefore be represented in a multi-dimensional manner. eg. Sales Presented By: CA. Nirmal Ghorawat
  9. 9. 9 Terms Used in XBRL Dimensions Presented By: CA. Nirmal Ghorawat
  10. 10. 10 Why XBRL Dimensions? Enables computer applications to consume and process dynamic associations of Data Automated processing of Multi-Dimensional Data for a more complete analysis Enables Developers to add additional semantic meaning to XBRL Taxonomies representing multi- dimensional reports programmatically Presented By: CA. Nirmal Ghorawat
  11. 11. 11 Tuples v/s Dimensions Tuples and Dimensions are both technical features in XBRL Taxonomies which allow “Data” that is often reported in the form of Tables in Financial / Business Reports to be handled efficiently in XBRL. Presented By: CA. Nirmal Ghorawat
  12. 12. 12 Tuples v/s Dimensions Tuples Dimensions Only 2-Dimensional. Not Versatile. Can be used for possible to represent multi- representing multi- dimensional data using dimensional data [2D/ 3D/ Tuples (n)D] Not as functional as Dimensions are more Dimensions Versatile and cover all functional aspects of Tuples and more Inhibit Extensibility Exhibit Extensibility Presented By: CA. Nirmal Ghorawat
  13. 13. 13 Tuples v/s Dimensions Tuples Dimensions Higher No. of Elements in Lower No. of Elements in the Taxonomy (roughly: the Taxonomy (roughly: Domain Members X Line Domain Members + Line Items) Items) No effect on Contexts. Higher No. of Contexts in Instance Documents. Presented By: CA. Nirmal Ghorawat
  14. 14. 14 TAGGING AN XBRL DIMENSION IN AN INSTANCE DOCUMENT Presented By: CA. Nirmal Ghorawat
  15. 15. 15 xbrldi :: NameSpace The instance document must contain reference for the “xbrldi” namespaces xbrldi http://xbrl.org/2006/xbrldi Presented By: CA. Nirmal Ghorawat
  16. 16. 16 Explicit v/s Typed Dimension Explicit Typed You know exactly what are You don’t know the values the Dimension Members but you know enough to (i.e., the Domain explicitly define the members (i.e., names its members) not possible to explicitly name its members) There is a FINITE and There may be an INFINITE MANAGEABLE number of (UNMANAGEABLE) members number of (possible) members. Presented By: CA. Nirmal Ghorawat
  17. 17. 17 Example : Explicit Dimension - Simple Presented By: CA. Nirmal Ghorawat
  18. 18. 18 Tagging an Explicit Dimension-Simple Type <xbrli:context id=“GoodsPurchased1Member_D2012> <xbrli:entity> <xbrli:identifier scheme=“www.mca.gov.in/CIN”>CIN</xbrli:identifier> </xbrli:entity> (<xbrli:period> </xbrli:period>) <xbrli:scenario> Domain Axis <xbrldi:explicitMember dimension= “in-gaap_CategoriesOfGoodsPurchasedAxis”> in-gaap_GoodsPurchased1Member </xbrldi:explicitMember> </xbrli:scenario> Domain Member </xbrli:context> Presented By: CA. Nirmal Ghorawat
  19. 19. 19 Data items for Table ... <in-gaap_DescriptionOfGoodsPurchased contextRef=“GoodsPurchased1Member_D2012”>Cement </in-gaap_DescriptionOfGoodsPurchased> <in-gaap_GoodsPurchased contextRef=“GoodsPurchased1Member_D2012” unitRef=“INR” decimals=“INF”>40000 </in- gaap_GoodsPurchased > ... Presented By: CA. Nirmal Ghorawat
  20. 20. 20 Example : Explicit Dimension - Complex Presented By: CA. Nirmal Ghorawat
  21. 21. 21 Tagging an Explicit Dimension-Complex Type <xbrli:context id=“LongTerm_INRTermLoanBank_Secured_I2012> <xbrli:entity> <xbrli:identifier scheme=“www.mca.gov.in/CIN”>CIN</xbrli:identifier> </xbrli:entity> (<xbrli:period> </xbrli:period>) <xbrli:scenario> Domain Axis <xbrldi:explicitMember dimension= “in-gaap_ClassificationBasedOnTimePeriodAxis”> in-gaap_LongTermMember</xbrldi:explicitMember> Domain Members <xbrldi:explicitMember dimension= “in-gaap_ClassificationOfBorrowingsAxis”> in-gaap_RupeeTermLoansFromBanksMember</xbrldi:explicitMember> <xbrldi:explicitMember dimension= “in-gaap_SubclassificationOfBorrowingsAxis”> in-gaap_SecuredBorrowingsMember</xbrldi:explicitMember> </xbrli:scenario> </xbrli:context> Presented By: CA. Nirmal Ghorawat
  22. 22. 22 Data items for Table ... <in-gaap_Borrowings contextRef=“LongTerm_INRTermLoanBank_Secured_I2012 ” unitRef=“INR” decimals=“INF”>100000</ in- gaap_Borrowings > ... Presented By: CA. Nirmal Ghorawat
  23. 23. 23 Typed Dimension Presented By: CA. Nirmal Ghorawat
  24. 24. 24 Tagging a Typed Dimension <xbrli:context id=“AuditorAxis_GhorawatCo_D2012> <xbrli:entity> <xbrli:identifier scheme=“www.mca.gov.in/CIN”>CIN</xbrli:identifier> </xbrli:entity> (<xbrli:period> </xbrli:period>) <xbrli:scenario> <xbrldi:typedMember dimension= “in-ca_AuditorsAxis”> <in-ca_AuditorsDomain>Ghorawat And Company</in- ca_AuditorsDomain> </xbrldi:typedMember> </xbrli:scenario> </xbrli:context> Presented By: CA. Nirmal Ghorawat
  25. 25. 25 Data items for Table ... <in-ca_CategoryOfAuditor contextRef=“AuditorAxis_GhorawatCo_D2012”>Individual</ in-ca_CategoryOfAuditor> <in-ca_NameOfAuditFirm contextRef=“AuditorAxis_GhorawatCo_D2012”>Ghorawat &amp Co</in-ca_NameOfAuditFirm > ... Presented By: CA. Nirmal Ghorawat
  26. 26. 26 Presented By: CA. Nirmal Ghorawat e-Mail : nirmal.ghorawat@icai.org Web: http://www.canirmalg.wordpress.com www.ghorawat.in

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