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.
IFRS 2 requires an entity to recognise share-based payment transactions in its financial statements. Equity-settled share-based payment transactions are generally those in which shares, share options or other equity instruments are granted to employees or other parties in return for goods or services.
IFRS 2 requires an entity to recognise share-based payment transactions in its financial statements. Equity-settled share-based payment transactions are generally those in which shares, share options or other equity instruments are granted to employees or other parties in return for goods or services.
One of the fundamental features of GST is the seamless flow of input credit across the chain and across the country for supply of Goods or Services. Know more about ITC under GST at https://cleartax.in/s/gst-input-tax-credit/
Advantages and disadvantages of labor unionscomply4hr00
Comply4hr is an encyclopedia of Indian labor law. Find the fundamentals of labor law in India. Here you can find Law Library, Acts Guide, Minimum Wages and Labour Law Compliances
Combined COPA allows organizations to analyze profit-related transactions (such as the invoicing of a customer or consumption through delivery), both in the form of value fields and also in the form of accounts to which posting takes place in financial accounting.
eXtensible Business Reporting Language (XBRL) is an extended XML, a tagged data (meta-data) which is machine readable and a standard way to communicate business & financial info.
This presentation introduces XBRL & MAIA Intelligence's postXBRL solution with BI for financial reporting.
One of the fundamental features of GST is the seamless flow of input credit across the chain and across the country for supply of Goods or Services. Know more about ITC under GST at https://cleartax.in/s/gst-input-tax-credit/
Advantages and disadvantages of labor unionscomply4hr00
Comply4hr is an encyclopedia of Indian labor law. Find the fundamentals of labor law in India. Here you can find Law Library, Acts Guide, Minimum Wages and Labour Law Compliances
Combined COPA allows organizations to analyze profit-related transactions (such as the invoicing of a customer or consumption through delivery), both in the form of value fields and also in the form of accounts to which posting takes place in financial accounting.
eXtensible Business Reporting Language (XBRL) is an extended XML, a tagged data (meta-data) which is machine readable and a standard way to communicate business & financial info.
This presentation introduces XBRL & MAIA Intelligence's postXBRL solution with BI for financial reporting.
This presentation gives a brief overview of the current state of XBRL, its benefits and challenges for public corporations, investors, and university researchers working in finance. See more at findynamics.com and try our Excel platform XBRLAnalyst
XBRL stands for eXtensible Business Reporting Language - an language for the electronic communication of business and financial data which provides major benefits in the preparation, analysis and communication of business information and offers cost savings, greater efficiency and improved accuracy and reliability to all those involved in supplying or using financial data; now being put to practical use in a number of countries including India
Cosmic Solutions is a specialized corporate advisory firm promoted by young and dynamic professionals having rich experience in the field of financial, management and
corporate consultancy.
Our team consists of professionals who possess the acumen and wide experience in the areas of Assurance, Tax advisory, Corporate Laws and financial services etc.
Cosmic Solutions is a specialized corporate advisory firm promoted by young and dynamic professionals having rich experience in the field of financial, management and
corporate consultancy.
Our team consists of professionals who possess the acumen and wide experience in the areas of Assurance, Tax advisory, Corporate Laws and financial services etc.
What is XBRL? How is it different than XML? Who is using it today? With the United States Securities and Exchange Commission (SEC) mandating it; stock exchanges around the world using it; and official support from the European Parliament as well as governments of the Netherlands, Australia, Japan and China--the Extensible Business Reporting Language (XBRL) can certainly be considered a global standard for business reporting. In this webcast, These are the slides from teh webcast by Charlie Hoffman, the father of XBRL and Steve Levine, To view the recorded webcast, go to http://www.youtube.com/watch?v=MW-L8evKD2Y&feature=channel_page
Presentation by Stathis Gould at The 6th Annual Symposium on Sustainable Business Non-Financial and Integrated Reporting, Baruch College, November 1, 2013
XBRL reporting is becoming a norm rather than an exception for a lot of companies. This document introduces XBRL, how it is enabled and works in 11i and R12 and how it can be viewed. This standardized powerful reporting option is a must-know for all users supporting financial users.
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).
Improving B2B Transactions by Exploiting Business RegistriesGihan Wikramanayake
Manjith Gunatilaka, G N Wikramanayake, D D Karunaratna (2004) "Improving B2B Transactions by Exploiting Business Registries" In:23rd National Information Technology Conference, pp. 103-109. Computer Society of Sri Lanka, Colombo: CSSL Jul 8-9, ISBN: 955-9155-12-1
Accounting Information Systems - XBRL Research PaperKesha Haley
*Please do not use any material in this document without proper citation. The use of any material in this document without such citation constitutes plagiarism. Thank you.*
This paper was completed in partial satisfaction of course requirements for ACCT 8230 - Accounting Information Systems - at Kennesaw State University during the Spring 2009 semester. The paper explores the new form of submitting financial statements, XBRL (eXtensible Business Reporting Language), a subset of XML (eXtensible Markup Language).
XBRL25 held in Yokohama, Japan covered all of the latest developments and trends in using XBRL. Highlights of the conference were to improve the efficiency and quality of business reporting.
Here’s what we had to offer.
Second wave benefit of xbrl liv watson brian mc_guireWorkiva
Although XBRL is broadly hailed as revolutionary, its
adoption has been more evolutionary in its incremental
standards development and almost stationary in its
implementation
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
Integration and Exploration of Financial Data using Semantics and OntologiesRoberto García
Keynote at the Eurofiling XBRL Week, Academic Track, 6-9 June 2017. Hosted by the European Central Bank, Frankfurt, Germany. The keynote reported about one the first attempts to move a significant amount of XBRL to the Semantic Web, modelling XRML XML with RDF and XBRL Taxonomies with OWL.
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The secret way to sell pi coins effortlessly.DOT TECH
Well as we all know pi isn't launched yet. But you can still sell your pi coins effortlessly because some whales in China are interested in holding massive pi coins. And they are willing to pay good money for it. If you are interested in selling I will leave a contact for you. Just telegram this number below. I sold about 3000 pi coins to him and he paid me immediately.
Telegram: @Pi_vendor_247
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how can I sell pi coins after successfully completing KYCDOT TECH
Pi coins is not launched yet in any exchange 💱 this means it's not swappable, the current pi displaying on coin market cap is the iou version of pi. And you can learn all about that on my previous post.
RIGHT NOW THE ONLY WAY you can sell pi coins is through verified pi merchants. A pi merchant is someone who buys pi coins and resell them to exchanges and crypto whales. Looking forward to hold massive quantities of pi coins before the mainnet launch.
This is because pi network is not doing any pre-sale or ico offerings, the only way to get my coins is from buying from miners. So a merchant facilitates the transactions between the miners and these exchanges holding pi.
I and my friends has sold more than 6000 pi coins successfully with this method. I will be happy to share the contact of my personal pi merchant. The one i trade with, if you have your own merchant you can trade with them. For those who are new.
Message: @Pi_vendor_247 on telegram.
I wouldn't advise you selling all percentage of the pi coins. Leave at least a before so its a win win during open mainnet. Have a nice day pioneers ♥️
#kyc #mainnet #picoins #pi #sellpi #piwallet
#pinetwork
Poonawalla Fincorp and IndusInd Bank Introduce New Co-Branded Credit Cardnickysharmasucks
The unveiling of the IndusInd Bank Poonawalla Fincorp eLITE RuPay Platinum Credit Card marks a notable milestone in the Indian financial landscape, showcasing a successful partnership between two leading institutions, Poonawalla Fincorp and IndusInd Bank. This co-branded credit card not only offers users a plethora of benefits but also reflects a commitment to innovation and adaptation. With a focus on providing value-driven and customer-centric solutions, this launch represents more than just a new product—it signifies a step towards redefining the banking experience for millions. Promising convenience, rewards, and a touch of luxury in everyday financial transactions, this collaboration aims to cater to the evolving needs of customers and set new standards in the industry.
Currently pi network is not tradable on binance or any other exchange because we are still in the enclosed mainnet.
Right now the only way to sell pi coins is by trading with a verified merchant.
What is a pi merchant?
A pi merchant is someone verified by pi network team and allowed to barter pi coins for goods and services.
Since pi network is not doing any pre-sale The only way exchanges like binance/huobi or crypto whales can get pi is by buying from miners. And a merchant stands in between the exchanges and the miners.
I will leave the telegram contact of my personal pi merchant. I and my friends has traded more than 6000pi coins successfully
Tele-gram
@Pi_vendor_247
what is the best method to sell pi coins in 2024DOT TECH
The best way to sell your pi coins safely is trading with an exchange..but since pi is not launched in any exchange, and second option is through a VERIFIED pi merchant.
Who is a pi merchant?
A pi merchant is someone who buys pi coins from miners and pioneers and resell them to Investors looking forward to hold massive amounts before mainnet launch in 2026.
I will leave the telegram contact of my personal pi merchant to trade pi coins with.
@Pi_vendor_247
what is the future of Pi Network currency.DOT TECH
The future of the Pi cryptocurrency is uncertain, and its success will depend on several factors. Pi is a relatively new cryptocurrency that aims to be user-friendly and accessible to a wide audience. Here are a few key considerations for its future:
Message: @Pi_vendor_247 on telegram if u want to sell PI COINS.
1. Mainnet Launch: As of my last knowledge update in January 2022, Pi was still in the testnet phase. Its success will depend on a successful transition to a mainnet, where actual transactions can take place.
2. User Adoption: Pi's success will be closely tied to user adoption. The more users who join the network and actively participate, the stronger the ecosystem can become.
3. Utility and Use Cases: For a cryptocurrency to thrive, it must offer utility and practical use cases. The Pi team has talked about various applications, including peer-to-peer transactions, smart contracts, and more. The development and implementation of these features will be essential.
4. Regulatory Environment: The regulatory environment for cryptocurrencies is evolving globally. How Pi navigates and complies with regulations in various jurisdictions will significantly impact its future.
5. Technology Development: The Pi network must continue to develop and improve its technology, security, and scalability to compete with established cryptocurrencies.
6. Community Engagement: The Pi community plays a critical role in its future. Engaged users can help build trust and grow the network.
7. Monetization and Sustainability: The Pi team's monetization strategy, such as fees, partnerships, or other revenue sources, will affect its long-term sustainability.
It's essential to approach Pi or any new cryptocurrency with caution and conduct due diligence. Cryptocurrency investments involve risks, and potential rewards can be uncertain. The success and future of Pi will depend on the collective efforts of its team, community, and the broader cryptocurrency market dynamics. It's advisable to stay updated on Pi's development and follow any updates from the official Pi Network website or announcements from the team.
Latino Buying Power - May 2024 Presentation for Latino CaucusDanay Escanaverino
Unlock the potential of Latino Buying Power with this in-depth SlideShare presentation. Explore how the Latino consumer market is transforming the American economy, driven by their significant buying power, entrepreneurial contributions, and growing influence across various sectors.
**Key Sections Covered:**
1. **Economic Impact:** Understand the profound economic impact of Latino consumers on the U.S. economy. Discover how their increasing purchasing power is fueling growth in key industries and contributing to national economic prosperity.
2. **Buying Power:** Dive into detailed analyses of Latino buying power, including its growth trends, key drivers, and projections for the future. Learn how this influential group’s spending habits are shaping market dynamics and creating opportunities for businesses.
3. **Entrepreneurial Contributions:** Explore the entrepreneurial spirit within the Latino community. Examine how Latino-owned businesses are thriving and contributing to job creation, innovation, and economic diversification.
4. **Workforce Statistics:** Gain insights into the role of Latino workers in the American labor market. Review statistics on employment rates, occupational distribution, and the economic contributions of Latino professionals across various industries.
5. **Media Consumption:** Understand the media consumption habits of Latino audiences. Discover their preferences for digital platforms, television, radio, and social media. Learn how these consumption patterns are influencing advertising strategies and media content.
6. **Education:** Examine the educational achievements and challenges within the Latino community. Review statistics on enrollment, graduation rates, and fields of study. Understand the implications of education on economic mobility and workforce readiness.
7. **Home Ownership:** Explore trends in Latino home ownership. Understand the factors driving home buying decisions, the challenges faced by Latino homeowners, and the impact of home ownership on community stability and economic growth.
This SlideShare provides valuable insights for marketers, business owners, policymakers, and anyone interested in the economic influence of the Latino community. By understanding the various facets of Latino buying power, you can effectively engage with this dynamic and growing market segment.
Equip yourself with the knowledge to leverage Latino buying power, tap into their entrepreneurial spirit, and connect with their unique cultural and consumer preferences. Drive your business success by embracing the economic potential of Latino consumers.
**Keywords:** Latino buying power, economic impact, entrepreneurial contributions, workforce statistics, media consumption, education, home ownership, Latino market, Hispanic buying power, Latino purchasing power.
how can i use my minded pi coins I need some funds.DOT TECH
If you are interested in selling your pi coins, i have a verified pi merchant, who buys pi coins and resell them to exchanges looking forward to hold till mainnet launch.
Because the core team has announced that pi network will not be doing any pre-sale. The only way exchanges like huobi, bitmart and hotbit can get pi is by buying from miners.
Now a merchant stands in between these exchanges and the miners. As a link to make transactions smooth. Because right now in the enclosed mainnet you can't sell pi coins your self. You need the help of a merchant,
i will leave the telegram contact of my personal pi merchant below. 👇 I and my friends has traded more than 3000pi coins with him successfully.
@Pi_vendor_247
4. XML – eXtensible Mark-up Language
XML is a key Internet standard for transmission and
interoperability
• Electronic transmission is newer than electronic storage
• With the growth of the Internet, transmission of data is exploding
• XML uses "tags" to define data and is self-descriptive
• XML has been developed by w3 consortium
• Designed to describe, create, structure, store and transmit
information
• Processing gets shifted from applications to data
• Data stored in hierarchy
• Data stored in simple easy to use xml files
4
5. Extending XML - XBRL
• XBRL combines hierarchical xml data with relationships and
references between the data points.
• It uses Xlink technology of linking xml files
• It links the data xml files with various other files containing
definitions, presentation, calculation, references relationships
• XBRL data files are a set of xml and xsd files.
Data with tags,
Data with tags
Data Hierarchy &
hierarchy
Relationships
Primitive Data
XML Data Formats XBRL Data Formats
Formats
5
6. XML Vs. XBRL
XML XBRL Example
The tags are not fixed and Tags defined in the schema Com A: Net Sales Taxonomy : SalesRevenueNet
standard. document are standard for Com B: Net turnover
taxonomy.
XML defines hierarchy of the XBRL defines relationships using a <GrossProfit> GrossProfit 1
tags, which needs to be standard approach <TotalRevenue/> TotalRevenue 1
processed by the application <TotalExpenditure/> TotalExpenditure -1
</GrossProfit>
XML is validated with a single xsd XBRL data files are validated with Total Expenditure is to be Software automatically
file for data type and occurrence xml linkbase files & schema files subtracted from Total understands that Total
validations. Revenue. This is build at the Expenditure needs to be
software level subtracted from Total Revenue
XML data files have no standard XBRL data files have a standard User defined formats Standard format for defining
format format context units and facts.
Express single Relations Express Multiple Relations Only presentation Other additional relationships
relationship
6
8. XBRL Taxonomy & Instance Architecture
XBRL Data
XBRL Data Definition
XBRL Data
Relationships
8
9. XBRL documents
Instance
Taxonomy document
ABC Company Ltd. Rs.(000’s)
Balance Sheet as at 31-03-2009 A Segment B Segment C Segment Group
Fixed assets 30 35 33 98
Investments 18 22 20 60
Deferred tax assets 7 8 12 27
Current assets:
Cash and cash equivalents 13 16 23 52
Sundry debtors 17 18 18 53
Inventories* 20 21 19 60
Total current assets 50 55 60 165
Total assets 105 120 125 350
* Includes inventories on acquisition of textile segment
9
10. Overview of XBRL Specifications
XBRL 2.1 Specification
• Recommendation – 2003-12-31 corrected Errata – 2008
• Some technical files
• xbrl-instance-2003-12-31.xsd
• xbrl-linkbase-2003-12-31.xsd
• xl-2003-12-31.xsd
• xlink – 2003-12-31.xsd
Conformance suite
• More than 200 test sets to verify the applications process the taxonomy
correctly
FRTA and FRIS
• Financial reporting taxonomy architecture
• Financial reporting instance standards
• Guidelines on best reporting practices
• Both have different conformance suites
10
11. Overview of XBRL Specifications
Dimension specification
• Recommendation – 2006-09-18
• Modular extension of 2.1 where in dimensions are used
• Some technical files
• xbrldt-2005.xsd
• xbrldi-2006.xsd
Formula specification
• Recommendation – 2009
• Modular extension of 2.1 where in formulae are used
• Number of technical files
11
13. Taxonomy
Taxonomy word is derived from:
tassein–classification
nomos–law/science
Taxonomy means “Science of Classification”
• In XBRL,
Taxonomy is “systematic classification of business
and financial terms”
13
14. Role of taxonomies
Standardization
Facilitates Understanding of
the Data System
Enables Reuse, Data
Exchange and Comparisons
14
15. Taxonomy Components
XBRL Taxonomy is made up of –
Schema
Dictionary of business and financial terms, along with
their XBRL properties
Linkbases
Interrelationships amongst the terms defined in the
schema
15
16. Schema
• Similar to XML schema
• File with .xsd extension
• Contains attributes describing the whole
document
• Contains the definition of financial terms and
their attributes
• Refers to the Linkbases
16
17. Schema
Namespace
– Purpose of declaring Namespace
– Namespace Prefix
Indian GAAP Taxonomy
• Namespace : http://xbrl.in/in-gaap/2009-06-30
• Prefix : in-gaap
SEBI MF Taxonomy
• Namespace : http://xbrl.in/sebi/2010-02-20
• Prefix : sebi
17
18. Schema : Element
Meaning
An element is a business or a financial concept which is defined according
to XBRL specifications.
Example
– Data points reported in Financial Statements
– Data points reported in Notes to Accounts
Basic Attributes
Financial Reporting XBRL
Concept Element
Relationship
To other Elements &
Information
18
19. Schema : Element
element name
• According to LC3 Rules
• Preferable to have Style Guide
• Some of the principles that should be followed while defining the
elements
element id
• Element id and element name should be unique
• Best practice according to FRTA is to use prefix_name
Concept Element Name Element ID
Loans and Advances LoansAdvances frs-gp_LoansAdvances
Short Term Borrowings ShortTermBorrowings us-gaap_ShortTermBorrowings
Cash and Cash Equivalents CashCashEquivalents ifrs-gp_CashCashEquivalents
19
21. Element Attribute :Data Type
Data value that is allowed for element
defined
– Monetary
– String
– Shares
– Decimal
– Pure
– Other
21
22. Data Types – Few examples
Data type Examples
Monetary Sales
Current liabilities
Reserves
String Name of employee
Inventory policy
Shares Basic number of shares outstanding
Shares held by managing director
Decimal Office floor area
Number of employees
22
23. Element Attribute : Period Type
Attribute that specifies whether an
elements is measured “As on a point of
time” or “Over a period of time”
• Instant
• Duration
23
24. Element Attribute : Balance Type
Type of balance that is applicable to the
Monetary item
– Debit
– Credit
Exceptions
24
25. Element Attribute : Abstract
Explains whether element will hold value in the
instance documents
– „abstract = false‟
– „abstract = true‟
Usage
25
26. Element Attribute : Nillable
Determines whether the element is mandatory to
be reported or not
– „nillable = false‟
– „nillable = true‟
By default, nillable is defined as „true‟
26
27. Element Attribute : Substitution Group
• Item
– Element representing single fact
• Tuple
– Element representing multiple facts
• Dimension
– Element representing dimensional information
• Hypercube
– Element grouping dimensional information
27
28. Schema: Element Attributes
Element name and element ID
• Defines concepts uniquely in the way system can interpret
Data type
• Values expected for concepts (monetary, percentage, shares etc.)
Period type
• When the concept is measured – as at a point of time or over a period
of time
Nillable
• Determines whether the element is mandatory
28
29. Schema: Element Attributes
Balance type
• Accounting balance of concept i.e. debit or credit
Abstract
• Determines whether an element can or cannot hold
value in instance document
Substitution group
• Classes as defined by specification to enable system
understand, process and validate information.
29
31. Quiz Time!!!
For the “Element :Outstanding Expenses”, what would be
the value of the following attributes?
DataType : _____ (String, Shares, Monetary)
SubsitutionGroup : _____ (Item, Tuple)
BalanceType : _____ (Debit, Credit)
periodType : _____ (Instant, Duration)
Nillable : _____ (True, False)
Abstract : _____ (True, False)
31
32. Quiz Time!!!
For the “Element :Number of equity shares outstanding”,
what would be the value of the following attributes?
DataType : _____ (String, Shares, Monetary)
SubsitutionGroup : _____ (Item, Tuple)
BalanceType : _____ (Debit, Credit)
periodType : _____ (Instant, Duration)
Nillable : _____ (True, False)
Abstract : _____ (True, False)
32
33. Quiz Time!!!
For the “Element :Interest expense”, what would be the
value of the following attributes?
DataType : _____ (String, Shares, Monetary)
SubsitutionGroup : _____ (Item, Tuple)
BalanceType : _____ (Debit, Credit)
periodType : _____ (Instant, Duration)
Nillable : _____ (True, False)
Abstract : _____ (True, False)
33
34. Quiz Time!!!
State whether the following statements are true or false
1. Earnings per share is normally defined as having share
item data type
2. Number of employees in company is defined as
abstract=false
3. Element name consists of a prefix followed by an
underscore followed by element id.
4. Accumulated depreciation will have period type as
duration
34
35. Exercise
For the given sample set of data, define the elements
and their XBRL properties in the schema file
35
37. Linkbases
Linkbases are taxonomy components which
define relationships between elements and link
them to external resources
• Interrelationships between elements
• References to regulatory material
• Human readable definitions of elements
• Six types of linkbases
37
38. Types of Linkbases
Describing • Presentation Linkbase
Relationship • Calculation Linkbase
amongst • Definition Linkbase
• Formula Linkbase
elements
Linking to
• Reference Linkbase
external • Label Linkbase
sources
38 38
39. Linkbase : Basic terminology
Extended links :
• Logical grouping of elements.
• Linkbase is a collection of extended links
Locators :
• Point to the concepts that are to be related
Arc :
• Used to connect two or more locators
Arc role:
• Functionality of the arc joining the locators
39
40. Presentation Linkbase
Element Order
AssetsAbstract
Assets FixedAssets 1
Abstract
CurrentAssetsAbstract 2
Cash 1
AccountsReceivable 2
Current
FixedAssets Assets Assets Inventories 3
Abstract CurrentAssets 4
Assets 3
Accounts Current
Cash Inventories
Receivable Assets Present Structure
Headers are abstract
Preferred role
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41. Calculation Linkbase
Element Order Weight
Assets
Assets
FixedAssets 1 1
CurrentAssets 2 1
Cash 1 1
AccountsReceivable 2 1
Inventories 3 1
FixedAssets CurrentAssets
• Weights = +1 / -1
• Cross context calculations
• Opposite balance attributes
Accounts – credit element + credit element
Cash Inventories
Receivable – credit element –debit element
– debit element + debit element
– debit element –credit element
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42. Presentation v/s Calculation linkbase
Presentation Link Calculation Link
Element Order Element Order Weight
AssetsAbstract Assets
FixedAssets 1 FixedAssets 1 1
CurrentAssetsAbstract 2 CurrentAssets 2 1
Cash 1 Cash 1 1
AccountsReceivable 2 AccountsReceivable 2 1
Inventories 3 Inventories 3 1
CurrentAssets 4
Assets 3
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43. Definition Linkbase
• Defines additional relationships
• If dimensions are required to be modeled in the taxonomy, it is
done with the definition link.
• Four standard types of roles (Other than dimensional)
o General – Special
o Essence – Alias
o Requires – Elements
o Similar – Tuples
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44. Label Linkbase
• Some elements can be unreadable
StatementThatFinancialStatementsAndCorrspondingFiguresForPr
eviousPeriodsHaveBeenRestatedForChangesInPurchasingPower
Financial statements restated for purchasing power changes
• Element labels
Multilingual Differentiation done by language attribute of XML
Multicontextual Differentiation done by xlink:role
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45. Label Linkbase
label Examples
Multilingual labels:
standard label Earnings (Loss) in Foreign Currency
Assets, total – English terse label Earnings (Loss) Forex
Actifs, total – French verbose label Earnings (Loss) in Foreign Currency
Activos, total – Spanish of the Entity
positive label Earnings in Foreign Currency
negative label Loss in Foreign Currency
total label Total Earnings (Loss) in Foreign
Multi contextual labels: Currency
negated label -
period start label Cash and Cash Equivalents,
General reserve, beginning balance
Beginning Balance
General reserve, ending balance
period end label Cash and Cash Equivalents, Ending
Balance
documentation -
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46. Reference Linkbase
definitionRef • Storethe source that describe the associated
• Reference for defining the meaning of the element external regulation or standard
• Present relationship between elements and
disclosureRef external regulations or standards
• Relates business concepts to Metadata
• Reference for disclosure as required by the regulation or
the standard relating to the concept.
presentationRef
Reference parts Use
• Reference to a document which explains how and where
the element should be presented in terms of its placement IssueDate Issue date of the standard or interpretation
and labelling Name Name of authoritive literature eg. IAS, IFRS etc
measurementRef Number Number of the standard or interpretation
Section Sections of standard or interpretation.
• Reference provide explanations about what determines the
value of an element and how it should be calculated Paragraph Paragraph in the standard
Subparagraph Subparagraph of a paragraph
commonPracticeRef Clause Subcomponent of a sub paragraph
Subclause Subcomponent of a clause in a paragraph
• Reference for common practice disclosure relating to the
concept.
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47. Linkbases : Arcroles
Linkbase Arc role used
Presentation parent-child
Calculation summation-item
Definition* general-special
essence-alias
similar-tuples
requires-elements
Label concept-label
Reference concept-reference
* Other than for dimensional relationships
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48. Linkbases
Presentation Linkbase
• Defines how concepts should be presented &
displayed
Calculation Linkbase
• Arithmetical relationship between the concepts
Definition Linkbase
• Defines additional relationship between elements
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49. Linkbases
Formula Linkbase
• Advanced and user defined mathematical and logical
relationships between concepts
Label Linkbase
• Provide human readable information about concepts
Reference Linkbase
• Contains the references to literature
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50. Quiz Time!!!
Fill in the blanks –
1. The arc role used in presentation linkbase is
_________.
2. ________ plays a very important role in calculation
linkbase.
3. In order to establish a relationship between two
similar concepts _______ arc role is used.
4. _________ plays a very important role in presentation
linkbase.
5. The elements in calculation linkbase must have
identical ______ type.
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51. Exercise
For the same given sample set of data, define the
calculation, presentation and label linkbase
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53. Steps in taxonomy building
Steps in taxonomy building
• Analysis and Element identification
• Data modeling and taxonomy designing
• Validating and Testing taxonomy
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54. Analysis and Element identification
• Understanding the business requirements
• Analyzing the relevant regulatory literature and
guidelines to understand the reporting requirements
– E.g. In case of Indian GAAP taxonomy, the Companies Act,
Accounting standards, Listing agreements need to be analyzed
• Identifying the data elements to be reported
• Rationalizing the reporting requirements
– Same elements appearing in the different reports need to be defined
only once
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55. Data modeling and taxonomy designing
• Defining the XBRL properties of the elements
• Defining the interrelationship between the
elements identified
• Structuring the taxonomy as per the XBRL
specifications
– Nature and properties of elements
– Grouping the elements
– Using dimensions
• Creating the taxonomy documents
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56. Validating and Testing taxonomy
• Validating the taxonomy
– XBRL Specifications
– Elements and the interrelationships
• Testing the taxonomy
– Testing for fitness
– Creating sample instance documents
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58. Few XBRL Taxonomies around the world..
• US-GAAP 2009 / 2010
– Financial Reporting to US SEC, Mutual Fund Risk Return Summary Taxonomy
• IFRS 2010
– Represents IFRS 2010
• FinRep & Corep
– Financial Reporting & BASEL II based Reporting in CEBS*
Indian Taxonomies
• Indian GAAP
– C&I
– Banking
• RBI
– Basel II
– Liquidity Returns (Form A)
– Currency Position (GPB)
• SEBI
– Mutual fund taxonomy
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60. FRTA - Overview
• Financial Reporting Taxonomies Architecture
• Describes the architecture of financial
reporting taxonomies
• It also provides a guidance for designing and
developing taxonomies
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61. Structure of FRTA
Extensions Layer:
Guidance on how to organise sets of taxonomies and linkbases
Discoverable Taxonomy Set Layer:
Features and properties of taxonomy schemas and linkbases
Relationship Layer:
Usage of definition, calculation and presentation for modeling
Concept Layer:
Elements, links, arcs, labels, references and tuples
XML, Namespaces, XML Schema and XML Linking Language (Xlink)
Layers of the Financial Reporting Taxonomy Architecture
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62. FRTA : Rules for Concepts
Schema must define only one concept for each separately defined class of facts
Contextual and measurement information Must not result in different elements in a
taxonomy
Concept names should adhere to the LC3 convention
Label Camel Case Concatenation
Element names MUST be based on an appropriate presentation label for the element.
Label changes in subsequent version of the taxonomy, should not result in the change of element name.
First character of the element should not be underscore (_).
The first character of the element name must be capitalized.
Connective words like and , the, for, which can be omitted if required.
Special characters should not be used: ( )*+[]?/^{}|@ # % ^ = ~ ` “ ‘ ; : , <> & $ ₤ €
Element names should not exceed 256 characters
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63. FRTA : Rules for Concepts
Element declarations must contain an “id” attribute beginning with prefix followed by
an underscore and then element name
The value of the “nillable” attribute should be true for all concepts
Monetary concept declarations must use the balance attribute
All documentation of a concept must be contained in XBRL linkbases
A concept must have a label with the standard label role
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64. FRTA : Rules for Presentation Linkbase
A linkbase may contain any number of sets of extended-type links partitioned by role
A concept meant to be ordered among its siblings must have a parent-child presentation
relationship from its parent concept.
Child having the same parent in extended links with the same extended link role should
provide preferred labels.
Abstract elements may be used as a heading to group concepts for presentation.
In movement analysis only one element must be defined for beginning, adjusted and
ending balances , each with a different preferred label
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65. FRTA : Rules for Calculation Linkbase
All concepts having additive relationship in all equal contexts should have calculation
relationships.
Alternative calculation relationships for the same item must be in extended-type links
with distinct roles
Taxonomies should define an extensive set of subtotal concepts to limit the extensions
The declarations of elements in calculation linkbase must have identical values of the
periodType attribute.
The source & target concepts of summation-item relations must be distinct
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