Xbrl dimension a primer nirmal ghorawat

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Xbrl dimension a primer nirmal ghorawat

  1. 1. 1Dimensions : 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 inXBRL used to Tag The Tables Typically found inFinancial Reports.However, XBRL Dimension are more versatile – in asmuch – 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. 5The 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. 6A Normal Table Featured in Financial Reports Presented By: CA. Nirmal Ghorawat
  7. 7. 7 Terms Used in DimensionsDimension 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. ForDomain example, “Food and Beverages” is a Domain Member Member in the “Product” Domain. Presented By: CA. Nirmal Ghorawat
  8. 8. 8 Terms Used in DimensionsHypercube 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. 9Terms Used in XBRL Dimensions Presented By: CA. Nirmal Ghorawat
  10. 10. 10 Why XBRL Dimensions?Enables computer applications to consume andprocess dynamic associations of DataAutomated processing of Multi-Dimensional Data for amore complete analysisEnables Developers to add additional semanticmeaning to XBRL Taxonomies representing multi-dimensional reports programmatically Presented By: CA. Nirmal Ghorawat
  11. 11. 11 Tuples v/s DimensionsTuples and Dimensions are both technical features inXBRL Taxonomies which allow “Data” that is oftenreported in the form of Tables in Financial / BusinessReports to be handled efficiently in XBRL. Presented By: CA. Nirmal Ghorawat
  12. 12. 12 Tuples v/s DimensionsTuples DimensionsOnly 2-Dimensional. Not Versatile. Can be used forpossible to represent multi- representing multi-dimensional data using dimensional data [2D/ 3D/Tuples (n)D]Not as functional as Dimensions are moreDimensions Versatile and cover all functional aspects of Tuples and moreInhibit Extensibility Exhibit Extensibility Presented By: CA. Nirmal Ghorawat
  13. 13. 13 Tuples v/s DimensionsTuples DimensionsHigher No. of Elements in Lower No. of Elements inthe Taxonomy (roughly: the Taxonomy (roughly:Domain Members X Line Domain Members + LineItems) Items)No effect on Contexts. Higher No. of Contexts in Instance Documents. Presented By: CA. Nirmal Ghorawat
  14. 14. 14 TAGGING AN XBRLDIMENSION IN AN INSTANCE DOCUMENT Presented By: CA. Nirmal Ghorawat
  15. 15. 15 xbrldi :: NameSpaceThe instance document must contain referencefor the “xbrldi” namespacesxbrldi http://xbrl.org/2006/xbrldi Presented By: CA. Nirmal Ghorawat
  16. 16. 16 Explicit v/s Typed DimensionExplicit 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. 17Example : 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. 20Example : Explicit Dimension - Complex Presented By: CA. Nirmal Ghorawat
  21. 21. 21Tagging 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. 23Typed 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.orgWeb: http://www.canirmalg.wordpress.com www.ghorawat.in

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