This document provides an overview of key concepts in XBRL (eXtensible Business Reporting Language), which is a standard for electronic communication of business and financial data. It defines terminology used in XBRL and explains how taxonomies define financial reporting concepts and how instance documents contain fact values that use these concepts. Taxonomies and instance documents are structured using XML.
This document provides an introduction to XBRL, including:
- The structure of the lesson, which covers theory, a status update, and more theory.
- XBRL is not new technology, but specifying it for financial reporting is new. Its adoption has been slower than expected.
- XBRL relates to areas like business process management, business process reengineering, culture/change management, finance, and auditing.
- It defines XBRL as an XML-based language for exchanging business information in a standardized way.
An XBRL taxonomy is an electronic classification system for financial statements and business reports that represents concepts, relationships, and labels in multiple languages. An XBRL instance contains reported data values linked to contexts like period or currency. An extension taxonomy modifies and extends a base taxonomy. XBRL schemas define taxonomy elements while linkbases combine labels, references, relationships, and validation rules to organize and define taxonomy content.
This document discusses assigning values to XBRL instance documents to express financial reporting information electronically in XBRL format. It notes there can be one-to-one, one-to-many, or many-to-one correlations between financial reporting concepts and taxonomies, and discusses balancing comparability, flexibility, and effort. The document provides examples of numeric and textual financial information and the challenges of expressing this information in XBRL instances while maintaining the original meaning. It also covers assigning contexts like entity, period, and scenario information to facts in XBRL instances.
The document discusses using software to create XBRL instance documents. It describes the basic functions of an instance creation tool, including opening and creating instance documents, adding taxonomy mappings, validating documents, and importing/exporting data. The tool allows users to build XBRL instances by mapping financial reporting data and concepts from taxonomies.
This document provides a guide to using the Extensible Business Reporting Language (XBRL) for financial reporting according to International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Principles (US GAAP). The guide was written by Charles Hoffman, who played a major role in developing XBRL. It covers the business case for XBRL, an overview of XBRL including its history and capabilities, how to get started using XBRL, and advanced topics such as modeling financial reporting concepts and validating XBRL documents.
The Semantic Web and Book Publishing - Supply Chain Seminar, London Book Fair...guest4db65aa
The document summarizes a presentation given by George Lossius, CEO of LBF, at the 2010 LBF Supply Chain Conference about the Semantic Web and its applications for book publishing. The Semantic Web allows data on the web to be linked and used by machines, not just for display, but for automation, integration and reuse across applications. It enables content to be enriched and discoverability improved by interlinking data in a cooperative way. Practical applications for publishing include mining content to connect to third-party data, using analytics to understand popular topics and audiences, and experimenting with new ways of delivering content and exploring consumer behavior. Common standards allow data from diverse sources to be combined and processed by machines, creating a web of
The document discusses different approaches to extending XBRL, including XML extensibility, XML Schema extensibility, basic XBRL extensibility using link roles and arc roles, and custom extensions. It provides examples of each approach and explains how portable, or reusable in other environments, each extension method is.
El documento presenta frases comunes en italiano y sus equivalentes en español. Algunas frases incluyen "te quiero" expresado de diferentes maneras, así como saludos, despedidas y otras expresiones cotidianas.
This document provides an introduction to XBRL, including:
- The structure of the lesson, which covers theory, a status update, and more theory.
- XBRL is not new technology, but specifying it for financial reporting is new. Its adoption has been slower than expected.
- XBRL relates to areas like business process management, business process reengineering, culture/change management, finance, and auditing.
- It defines XBRL as an XML-based language for exchanging business information in a standardized way.
An XBRL taxonomy is an electronic classification system for financial statements and business reports that represents concepts, relationships, and labels in multiple languages. An XBRL instance contains reported data values linked to contexts like period or currency. An extension taxonomy modifies and extends a base taxonomy. XBRL schemas define taxonomy elements while linkbases combine labels, references, relationships, and validation rules to organize and define taxonomy content.
This document discusses assigning values to XBRL instance documents to express financial reporting information electronically in XBRL format. It notes there can be one-to-one, one-to-many, or many-to-one correlations between financial reporting concepts and taxonomies, and discusses balancing comparability, flexibility, and effort. The document provides examples of numeric and textual financial information and the challenges of expressing this information in XBRL instances while maintaining the original meaning. It also covers assigning contexts like entity, period, and scenario information to facts in XBRL instances.
The document discusses using software to create XBRL instance documents. It describes the basic functions of an instance creation tool, including opening and creating instance documents, adding taxonomy mappings, validating documents, and importing/exporting data. The tool allows users to build XBRL instances by mapping financial reporting data and concepts from taxonomies.
This document provides a guide to using the Extensible Business Reporting Language (XBRL) for financial reporting according to International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Principles (US GAAP). The guide was written by Charles Hoffman, who played a major role in developing XBRL. It covers the business case for XBRL, an overview of XBRL including its history and capabilities, how to get started using XBRL, and advanced topics such as modeling financial reporting concepts and validating XBRL documents.
The Semantic Web and Book Publishing - Supply Chain Seminar, London Book Fair...guest4db65aa
The document summarizes a presentation given by George Lossius, CEO of LBF, at the 2010 LBF Supply Chain Conference about the Semantic Web and its applications for book publishing. The Semantic Web allows data on the web to be linked and used by machines, not just for display, but for automation, integration and reuse across applications. It enables content to be enriched and discoverability improved by interlinking data in a cooperative way. Practical applications for publishing include mining content to connect to third-party data, using analytics to understand popular topics and audiences, and experimenting with new ways of delivering content and exploring consumer behavior. Common standards allow data from diverse sources to be combined and processed by machines, creating a web of
The document discusses different approaches to extending XBRL, including XML extensibility, XML Schema extensibility, basic XBRL extensibility using link roles and arc roles, and custom extensions. It provides examples of each approach and explains how portable, or reusable in other environments, each extension method is.
El documento presenta frases comunes en italiano y sus equivalentes en español. Algunas frases incluyen "te quiero" expresado de diferentes maneras, así como saludos, despedidas y otras expresiones cotidianas.
This document provides examples for creating financial statements using eXtensible Business Reporting Language (XBRL). It begins with simple examples like creating financial highlights and progresses to more complex areas like explanatory disclosures. For each example, it describes the reporting scenario, data used, required taxonomy extensions, and steps to create the XBRL instance document and related taxonomy components. The goal is to give readers a "cookbook" for expressing real-world financial information in XBRL through worked examples that gradually increase in complexity.
This document provides an overview of using XBRL dimensions to express multidimensional information in financial reporting. It begins with examples of how dimensions like segments, products, and time periods are commonly used in reporting. It then explains key concepts around multidimensional analysis and how XBRL dimensions can be used to define relationships between different data points in a way that computers can understand.
This document discusses the differences between formatting, rendering, styling and presentation of financial information in XBRL documents. It notes that while XBRL is good for exchanging information between computers, humans still need to be able to read and understand the information. The document provides examples to show how the same financial data can be formatted in different ways, such as in lists or columns, and discusses the need for a standardized way to describe formatting so all readers see the same styled presentation from an XBRL document.
This document provides an overview of the IFRS-GP taxonomy, which expresses concepts presented or disclosed in financial statements prepared using International Financial Reporting Standards. It explores the fundamentals of the taxonomy to help users understand how to read, comprehend and use it. The taxonomy was created through collaboration between accounting experts and aims to provide a consensus-based method for electronically classifying financial reporting concepts, while not defining new standards or limiting professional judgment.
This very short document does not contain enough substantive information to summarize in 3 sentences or less. The document repeats the phrase "ZARA KIDS SOFT" but provides no other details about the topic.
The document discusses the vision of the semantic web and how it could impact financial reporting if XBRL was widely used. It describes how the semantic web allows data to be shared and reused across applications and boundaries, enabling computers and people to work together. It provides several potential use cases, such as enabling real-time reporting and audits, more efficient loan applications that use electronic financial reports submitted every 30 days instead of quarterly paper reports, and intelligent agents that can identify promising investment opportunities. Finally, it discusses the concept of "extreme financial reporting", which would be driven by business rules compliance, embrace a single set of global accounting standards (IFRS), and involve accounting standards being expressed in XBRL taxonomies before they
This document discusses some advanced concepts relating to XBRL, including:
1. Extensibility mechanisms that allow users to customize XBRL taxonomies.
2. The Link Role Registry which standardizes metadata in XBRL documents.
3. The Generic Linkbase specification which provides a standard way to create linkbases and attach labels in multiple languages.
4. Issues around calculations, storage, and archiving of XBRL information over many years as taxonomies and specifications change.
This document discusses XBRL (eXtensible Business Reporting Language), a specification that allows sharing of business and financial information. It covers XBRL data types, arcroles, linkbase reference roles, label roles, reference roles, references to documentation, and background on the author Charles Hoffman, who is credited with bringing the idea of XBRL to the accounting industry.
This document provides an introduction to using XBRL (eXtensible Business Reporting Language) for financial reporting according to International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Principles (US GAAP). It explains what XBRL is, how it works, and the benefits it provides for the exchange of financial information. The document also outlines the contents of the book and conventions that will be used.
Guide du référencement naturel - Copyright GoogleGuillaume Bertil
Guide du Référencement Naturel (SEO) créé par Google.
Tous droits Réservés Google
Source: https://static.googleusercontent.com/external_content/untrusted_dlcp/www.google.fr/fr/fr/intl/fr/webmasters/docs/search-engine-optimization-starter-guide-fr.pdf
Gestion territoriale et innovation
Introduction par M. Alain Oulevey, président de la SIA Vaud
Planification d'infrastructures et de transports scolaires:
quel rôle pour la géomatique ?
Abram Pointet, MicroGis
La géomatique au service du développement des projets d’énergies renouvelables
Etienne Roy, Romande Energie
L'impression 3D pour l'architecture et l'urbanisme
Luc Dayer et Olivier Zieschank, d3Dprint SA
Google glass : exemple d'une application géolocalisée
Benoît Golay, Institut de recherche Icare
Session de formation organisé par le CNUDST en partenariat avec Springer traitant les thèmes suivants:
- Les e-ressources de Springer
- L'utilisation de la plateforme SpringerLink
- La publication scientifique avec Springer
An XBRL taxonomy is an electronic classification system for financial statements and business reports that represents concepts, relationships, and labels in multiple languages. An XBRL instance contains reported data values linked to contexts like period or currency. An extension taxonomy modifies and extends a base taxonomy. XBRL schemas define taxonomy elements while linkbases combine labels, references, relationships, and validation rules to organize and define taxonomy content.
Representing financial reports on the semantic web a faithful translation f...Jie Bao
Jie Bao, Graham Rong, Xian Li, and Li Ding (2010). Representing Financial Reports on the Semantic Web - A Faithful Translation from XBRL to OWL. In The 4th International Web Rule Symposium (RuleML).
110 Introduction To Xbrl Taxonomies And Instance Documents Sept 2007 Print Ve...helggeist
The document provides an overview of XBRL (eXtensible Business Reporting Language) and compares it to XML. It discusses XBRL taxonomies, which define reporting concepts and relationships, and XBRL instance documents, which contain reported facts that are constrained by the taxonomy. While XML provides a basis, XBRL was created to address XML's limitations for business reporting by allowing flexible extension of reporting structures and validating semantics and business rules, not just syntax.
This document provides an overview of XBRL (eXtensible Business Reporting Language) and defines commonly used XBRL terms. XBRL is an XML-based language that allows for the electronic communication of business and financial data. It was created in 1998 and has been adopted by many countries and organizations to reduce costs and improve the preparation, analysis, and communication of business information. The document also provides recommendations for further reading on XBRL and an example XBRL process flow.
This document discusses modeling financial reporting concepts in taxonomies using XBRL. It describes 20 common patterns found in financial reporting, from simple to complex, and provides taxonomy and sample instance files to illustrate each pattern. The goal is to help those creating XBRL taxonomies understand and apply these patterns to build taxonomies that are consistent, comparable, and correctly express real-world financial reporting concepts and data.
This document provides examples for creating financial statements using eXtensible Business Reporting Language (XBRL). It begins with simple examples like creating financial highlights and progresses to more complex areas like explanatory disclosures. For each example, it describes the reporting scenario, data used, required taxonomy extensions, and steps to create the XBRL instance document and related taxonomy components. The goal is to give readers a "cookbook" for expressing real-world financial information in XBRL through worked examples that gradually increase in complexity.
This document provides an overview of using XBRL dimensions to express multidimensional information in financial reporting. It begins with examples of how dimensions like segments, products, and time periods are commonly used in reporting. It then explains key concepts around multidimensional analysis and how XBRL dimensions can be used to define relationships between different data points in a way that computers can understand.
This document discusses the differences between formatting, rendering, styling and presentation of financial information in XBRL documents. It notes that while XBRL is good for exchanging information between computers, humans still need to be able to read and understand the information. The document provides examples to show how the same financial data can be formatted in different ways, such as in lists or columns, and discusses the need for a standardized way to describe formatting so all readers see the same styled presentation from an XBRL document.
This document provides an overview of the IFRS-GP taxonomy, which expresses concepts presented or disclosed in financial statements prepared using International Financial Reporting Standards. It explores the fundamentals of the taxonomy to help users understand how to read, comprehend and use it. The taxonomy was created through collaboration between accounting experts and aims to provide a consensus-based method for electronically classifying financial reporting concepts, while not defining new standards or limiting professional judgment.
This very short document does not contain enough substantive information to summarize in 3 sentences or less. The document repeats the phrase "ZARA KIDS SOFT" but provides no other details about the topic.
The document discusses the vision of the semantic web and how it could impact financial reporting if XBRL was widely used. It describes how the semantic web allows data to be shared and reused across applications and boundaries, enabling computers and people to work together. It provides several potential use cases, such as enabling real-time reporting and audits, more efficient loan applications that use electronic financial reports submitted every 30 days instead of quarterly paper reports, and intelligent agents that can identify promising investment opportunities. Finally, it discusses the concept of "extreme financial reporting", which would be driven by business rules compliance, embrace a single set of global accounting standards (IFRS), and involve accounting standards being expressed in XBRL taxonomies before they
This document discusses some advanced concepts relating to XBRL, including:
1. Extensibility mechanisms that allow users to customize XBRL taxonomies.
2. The Link Role Registry which standardizes metadata in XBRL documents.
3. The Generic Linkbase specification which provides a standard way to create linkbases and attach labels in multiple languages.
4. Issues around calculations, storage, and archiving of XBRL information over many years as taxonomies and specifications change.
This document discusses XBRL (eXtensible Business Reporting Language), a specification that allows sharing of business and financial information. It covers XBRL data types, arcroles, linkbase reference roles, label roles, reference roles, references to documentation, and background on the author Charles Hoffman, who is credited with bringing the idea of XBRL to the accounting industry.
This document provides an introduction to using XBRL (eXtensible Business Reporting Language) for financial reporting according to International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Principles (US GAAP). It explains what XBRL is, how it works, and the benefits it provides for the exchange of financial information. The document also outlines the contents of the book and conventions that will be used.
Guide du référencement naturel - Copyright GoogleGuillaume Bertil
Guide du Référencement Naturel (SEO) créé par Google.
Tous droits Réservés Google
Source: https://static.googleusercontent.com/external_content/untrusted_dlcp/www.google.fr/fr/fr/intl/fr/webmasters/docs/search-engine-optimization-starter-guide-fr.pdf
Gestion territoriale et innovation
Introduction par M. Alain Oulevey, président de la SIA Vaud
Planification d'infrastructures et de transports scolaires:
quel rôle pour la géomatique ?
Abram Pointet, MicroGis
La géomatique au service du développement des projets d’énergies renouvelables
Etienne Roy, Romande Energie
L'impression 3D pour l'architecture et l'urbanisme
Luc Dayer et Olivier Zieschank, d3Dprint SA
Google glass : exemple d'une application géolocalisée
Benoît Golay, Institut de recherche Icare
Session de formation organisé par le CNUDST en partenariat avec Springer traitant les thèmes suivants:
- Les e-ressources de Springer
- L'utilisation de la plateforme SpringerLink
- La publication scientifique avec Springer
An XBRL taxonomy is an electronic classification system for financial statements and business reports that represents concepts, relationships, and labels in multiple languages. An XBRL instance contains reported data values linked to contexts like period or currency. An extension taxonomy modifies and extends a base taxonomy. XBRL schemas define taxonomy elements while linkbases combine labels, references, relationships, and validation rules to organize and define taxonomy content.
Representing financial reports on the semantic web a faithful translation f...Jie Bao
Jie Bao, Graham Rong, Xian Li, and Li Ding (2010). Representing Financial Reports on the Semantic Web - A Faithful Translation from XBRL to OWL. In The 4th International Web Rule Symposium (RuleML).
110 Introduction To Xbrl Taxonomies And Instance Documents Sept 2007 Print Ve...helggeist
The document provides an overview of XBRL (eXtensible Business Reporting Language) and compares it to XML. It discusses XBRL taxonomies, which define reporting concepts and relationships, and XBRL instance documents, which contain reported facts that are constrained by the taxonomy. While XML provides a basis, XBRL was created to address XML's limitations for business reporting by allowing flexible extension of reporting structures and validating semantics and business rules, not just syntax.
This document provides an overview of XBRL (eXtensible Business Reporting Language) and defines commonly used XBRL terms. XBRL is an XML-based language that allows for the electronic communication of business and financial data. It was created in 1998 and has been adopted by many countries and organizations to reduce costs and improve the preparation, analysis, and communication of business information. The document also provides recommendations for further reading on XBRL and an example XBRL process flow.
This document discusses modeling financial reporting concepts in taxonomies using XBRL. It describes 20 common patterns found in financial reporting, from simple to complex, and provides taxonomy and sample instance files to illustrate each pattern. The goal is to help those creating XBRL taxonomies understand and apply these patterns to build taxonomies that are consistent, comparable, and correctly express real-world financial reporting concepts and data.
Implementation of Ontology Based Business Registries to Support e-CommerceGihan Wikramanayake
Manjith Gunatilaka, G N Wikramanayake, D D Karunaratna (2004) "Implementation of Ontology Based Business Registries to Support e-Commerce" In:6th International Information Technology Conference, Edited by:V.K. Samaranayake et al. pp. 222-231. Infotel Lanka Society, Colombo, Sri Lanka: IITC Nov 29-Dec 1, ISBN: 955-8974-01-3
FRBR provides a conceptual model for understanding the bibliographic universe through four main entities - work, expression, manifestation, and item. It defines their attributes and relationships to help users find, identify, select, and obtain bibliographic resources. FRBR is influencing revisions to cataloging rules and standards to better represent these conceptual distinctions and relationships in bibliographic records and systems.
The document discusses knowledge organization systems (KOS) and how the Simple Knowledge Organization System (SKOS) bridges KOS and the Semantic Web. It provides examples of KOS like taxonomies and thesauruses and explains how they are used differently than ontologies. SKOS is defined as an RDF vocabulary for representing KOS online in a machine-readable way and became a W3C standard in 2009.
The document provides an overview of XBRL (eXtensible Business Reporting Language) fundamentals. It discusses how XBRL extends XML to link financial data with definitions, presentations, calculations and relationships. The key components of an XBRL taxonomy include the schema, which defines financial terms and attributes, and linkbases, which define interrelationships between terms. An XBRL taxonomy provides a systematic classification of business and financial terms to facilitate understanding, reuse, and comparison of financial data.
The document summarizes a presentation on implementing OpenURL version 1.0. Key points include:
- OpenURL 1.0 expands on version 0.1 by allowing richer metadata, new genres, extensibility through formatting and registering new elements.
- It separates the ContextObject, which describes a referenced item and its context, from its transport via HTTP. ContextObjects can be passed by value or reference.
- The San Antonio Profile provides guidelines for compliant implementation, including recommended formats, entities, and transports.
- Creating OpenURL links involves specifying the resolver URL, referrer, referent identifiers, and optional metadata in a key-value format.
The document discusses various information retrieval models, including:
1) Classic models like Boolean and vector space models that use index terms to represent documents and queries.
2) Probabilistic models that view IR as estimating the probability of relevance between documents and queries.
3) Structured models that incorporate document structure, including models based on non-overlapping text regions and hierarchical document structure.
4) Browsing models like flat, structure-guided, and hypertext models for navigating document collections.
Tutorial at OAI5 (cern.ch/oai5). Abstract: This tutorial will provide a practical overview of current practices in modelling complex or compound digital objects. It will examine some of the key scenarios around creating complex objects and will explore a number of approaches to packaging and transport. Taking research papers, or scholarly works, as an example, the tutorial will explore the different ways in which these, and their descriptive metadata, can be treated as complex objects. Relevant application profiles and metadata formats will be introduced and compared, such as Dublin Core, in particular the DCMI Abstract Model, and MODS, alongside content packaging standards, such as METS MPEG 21 DIDL and IMS CP. Finally, we will consider some future issues and activities that are seeking to address these. The tutorial will be of interest to librarians and technical staff with an interest in metadata or complex objects, their creation, management and re-use.
Dublin Core Application Profile for Scholarly Works (ePrints)Julie Allinson
The document summarizes the Dublin Core Application Profile for Scholarly Works (ePrints) which provides a richer metadata profile for describing scholarly works in repositories. It outlines the functional requirements, entity-relationship model based on FRBR, and application profile with properties and vocabularies to capture metadata for scholarly works and related entities like expressions, manifestations, and copies. Next steps include developing an XML schema and gaining community acceptance and adoption of the application profile.
Dublin Core Application Profile for Scholarly Works SlainteJulie Allinson
UKOLN developed an application profile and metadata model for scholarly works in institutional repositories that is based on FRBR (Functional Requirements for Bibliographic Records) and Dublin Core. The model defines entities for scholarly works, expressions, manifestations, and copies. Properties were added to Dublin Core to describe the relationships between these entities. Next steps include getting community acceptance and deploying the application profile.
The document describes several database models:
- Hierarchical model organizes data in a tree structure and allows records to have repeating information. It was popular from the 1960s-1970s.
- Network model permitted modeling many-to-many relationships and was formally defined in 1971.
- Relational model represents data as tables and allows definition of structures, storage, retrieval and integrity constraints. It is the most commonly implemented model today.
- Object/relational model adds object storage capabilities to the relational model.
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The Eprints Application Profile: a FRBR approach to modelling repository meta...Julie Allinson
Julie Allinson, Pete Johnston and Andy Powell, UKOLN, University of Bath, present recent work on developing a Dublin Core Application Profile (DCAP) for describing "scholarly publications" (eprints). They will explain why the Dublin Core Abstract Model is well suited to creating descriptions based on entity-relational models such as the FRBR-based (Functional Requirements for Bibliographic Records) Eprints data model. The ePrints DCAP highlights the relational nature of the model underpinning Dublin Core and illustrates that the Dublin Core Abstract Model can support the representation of complex data describing multiple entities and their relationships.
- Content models define the types of nodes, properties, and relationships that can exist in an Alfresco repository. They constrain nodes to a given type with a set of properties.
- Aspects allow for cross-cutting properties and associations across multiple types, similar to multiple inheritance. Relationships between types are modeled with associations.
- Content models are defined using XML files according to the content metamodel and deployed into the repository. Built-in models provide core functionality for folders, documents, and metadata.
- Content models define the types of nodes, properties, and relationships that can exist in an Alfresco repository. They constrain nodes to a given type with a set of properties.
- Aspects allow for cross-cutting properties and associations across multiple types, similar to multiple inheritance. Relationships between types are modeled with associations.
- Content models are defined using XML files according to the content metamodel and deployed into the repository. Built-in models provide core functionality for folders, documents, and metadata.
Similar to Chapter 05-getting startedwithxbrl (20)
This document provides tips, tricks, and traps for users of the US GAAP taxonomy. It highlights inconsistencies within the taxonomy and compares how similar concepts are modeled differently. The tips include understanding how to identify unnecessary components, the meaning of parent-child relationships, and avoiding misinterpretations of entry points, networks, and calculations. The traps warn of organizational issues, labeling inconsistencies, incorrect period types, and situations where presentation networks differ from calculation networks. The overall goal is to help users more effectively work with interactive financial data structured within the US GAAP taxonomy.
This document provides an overview of using XBRL (eXtensible Business Reporting Language) for financial reporting according to IFRS (International Financial Reporting Standards) and US GAAP (Generally Accepted Accounting Principles). It acknowledges contributions from various sources and organizations in developing an understanding of XBRL taxonomy frameworks.
This document discusses extracting and using information from XBRL instance documents. It notes that extracting specific pieces of data is straightforward with XBRL, as it was designed for reuse of financial information. However, properly interpreting and validating the extracted data requires understanding concepts, contexts, taxonomies, and XBRL rules. The document provides a basic example using VBA macros to extract a fact value from an XBRL document into an Excel spreadsheet, but cautions that reliably using XBRL data for analysis requires considering many additional complexities.
This document discusses business rules and their use in financial reporting using XBRL. It begins by defining key concepts like semantics, metadata, and business rules. It explains that business rules express the semantic meaning of financial data and reports. The document then provides examples of how business rules can be used to express financial reporting relationships, calculations, and disclosure requirements. It argues that expressing business rules in a standardized way through XBRL can improve financial analysis and reporting.
This document provides an overview of validating XBRL instance documents and taxonomies. It discusses the purpose of validation, which is to ensure documents are syntactically and semantically correct. It also covers the benefits of validation for automated exchange of business information, and potential problems that can occur with validation.
The document provides an overview of the US Financial Reporting Taxonomy Framework (USFRTF) from an accountant's perspective. It explains that the USFRTF is a collection of taxonomies that expresses financial reporting concepts in accordance with US GAAP for public companies. While not definitive, the USFRTF provides a standardized way to tag financial information using XBRL. It aims to reflect common reporting practices but allows for flexibility, as companies can modify it or create extension taxonomies. The USFRTF was created through consensus among accounting firms and is intended as a starting point, not a replacement, for existing financial reporting guidance and tools.
This document provides instructions for using software to create XBRL taxonomies and instance documents. It begins with an overview of the software's features for working with taxonomies, such as creating, opening, saving, printing and validating taxonomies. It then provides exercises walking through building basic taxonomies, including creating elements, links and extending existing taxonomies. The exercises are intended to familiarize users with the basic functionality of the software.
XBRL is becoming a global standard for exchanging business data and financial reports. It provides a common format for structured financial information that allows for consistent analysis and data sharing. The document discusses the history and development of XBRL, including the creation of taxonomies for US GAAP and IFRS financial reporting. It also outlines the current and potential future uses of XBRL by regulators, governments, and organizations around the world to modernize financial reporting and analysis.
XBRL provides benefits for businesses exchanging financial information. It allows for both broad access to data (reach) and detailed, timely data (richness). XBRL uses open standards like XML, which lowers costs compared to proprietary formats. Metadata and business rules are key concepts - metadata provides structure and meaning for data, while business rules automate validation and workflows. Overall, XBRL enables automated exchange of high-quality financial data between businesses, regulators, and other parties in a consistent, cost-effective manner.
This document is the preface to a book about using XBRL (eXtensible Business Reporting Language) for financial reporting according to IFRS and US GAAP standards. It discusses how the emerging semantic web and XBRL can transform financial reporting by facilitating the automated exchange of financial data between computers without human involvement. The book aims to explain what XBRL is, how it works today, and how it may develop further to streamline the financial reporting process and make information sharing more useful, timely and cost-effective for all participants.