An XML Schema element definition that declares the by ipe12209


									                                                                                                                                    Taxonomy Issues
                       XBRL GL, the standardized Global Ledger uses                      HELP WANTED
                                                                                                                                    - Document vs data            Resources
                       Master files, such as Chart of accounts, Customer, Vendor,        This document is a work in process to
                                                                                                                                    - Content vs presentation
                       Employee master file, Inventory master file                       provide helpful facts about XBRL in one
                                                                                                                                    - Concept vs dimension
                       Transaction reports, such as Journal entries                      place. Have any suggestions or
                                                                                                                                    Instance Issues            
                       Summary reports, such as AR, AP Aging, Inventory Stock            corrections? Please contact Eric E.
                                                                                                                                    - Breadth                 
                       status, Trial Balance, General Ledger, book/tax reconciliations   Cohen at…
                                                                                                                                    - Granularity       
                       For operations, accounting, tax, benchmarking                     v 2.1 11-03-06
                                                                                                                                    - Customize or compromise
                       XBRL GL – it’s NOT just for general ledgers!
                                                                                                                                                                                                                       XBRL Full
                       GLOSSARY                                                                                                                                                                                        Jurisdictions:
                       abstract                    An element that cannot be used in an XBRL instance. Instead, concrete elements that substitute for abstract elements must                                           Belgium
                                                   be used. Also used for categorizations in taxonomies.                                                                                                               Germany
                       alias                       Two elements that should have the same value in the same context but which are separately defined for some important                                                Ireland
                                                   reasons. Noted with essence-alias in the definition linkbase.                                                                                                       Korea
                       concept                     An XML Schema element definition that declares the element to be in the substitution group of either the XBRL item or XBRL                                          Netherlands
                                                                                                                                                                                                                       New Zealand
                                                   tuple element (both of which are abstract elements defined in the XML Schema distributed with this specification).
XBRL 2.1 Cheat Sheet

                       DTS                         Discoverable Taxonomy Set. The complete set of schema files and linkbases referenced in a taxonomy, including the                                                   UK
                                                   reference to the schema that defines how instances are defined.                                                                                                     United States

                       element                     An XML element defined using the XML Schema, but also a concept described by a taxonomy. For example, the element                                                   Instance-
                                                   with the name “LandBuildingsNet” is a concept.                                                                                                                      Where the
                       entity                      A business entity, the subject of XBRL items in an instance. Where the XML/SGML concept of syntactic "entity" is meant,                                             data goes
                                                   this will be pointed out. The entity includes both basic identifier information and optional segment information.                                                   •Facts
                       framework                   A set of inter-related XBRL taxonomies, such as in the US Financial Reporting Taxonomy Framework, which covers the US                                               •Company
                                                   industry primary financial statements and disclosures, or XBRL GL.                                                                                                  and segment
                       item                        An element derived from the abstract XML element "item" in XBRL. A concrete element of that item occurring in an XBRL                                               •Units of
                                                   instance represents a fact reported about a given business entity pertinent to a particular period (see definition below).                                          measure
                       linkbase                    Linkbases are .xml files defined by the XBRL specification, designed to give information about the items in a taxonomy (and                                         •Scenario
                                                   in the case of the Footnote linkbase, an instance). Current linkbases: presentation, label, definition, reference and calculation.
                       non-numeric                 An item whose content, if any, is not numeric. Dates, in particular, are not numeric. Numbers can be non-numeric in special                                         Taxonomy
                       item                        circumstances.                                                                                                                                                      Shared
                       numeric item                A fact whose simple content is derived by restriction from the XML Schema primitive types decimal, float or double, or                                              information
                                                   complex content derived by restriction from the XBRL defined type fractionItemType. Numbers must have a unit of measure                                             •Concepts
                                                   and either a precision or decimal.
                       period                      An instant or duration of time. In business reporting, financial numbers and other facts are reported “as of” an instant or for a                                   •Calculation
                                                   period of certain duration. Facts about instants and durations are both common.                                                                                     •Labels
                       schema                      An XML Schema file (.xsd).                                                                                                                                          •Authoritative
                       taxonomy                    One or more XML Schemas that defines new XBRL elements, each corresponding to a concept that can be referenced in                                                   references
                                                   XBRL documents, along with XML Links that express relationships among and between the concepts and other information.
                       tuple                       A term meaning a group of items that must be kept together to be understood. The XBRL tuple element is a container used to
                                                   hold items together.
                       XBRL                        Extensible Business Reporting Language, agreement on the use of XML optimized for business reporting.                                                               XML Schema
                       XBRL instance               An XML document containing concrete elements that together constitute one or more business reports. The financial                                                   XLink
                                                   statements of Apple, expressed in XBRL, would be an XBRL instance.

                       Trading partners          Company                                                                      Definitions go in the label linkbase. Special relationships go in the definition
                       Data aggregators/Analysts Regulators/Government                                                        linkbase.
                                                                                                                              Notes to the Financial Statements go in taxonomies. Footnotes go in instance
                       Management Accountants    Internal/External auditors
                       Academics                 Software Developers                                                          XBRL is not different than XML. XBRL is XML optimized for business reporting.
                       THE BUSINESS REPORTING SUPPLY CHAIN                                                                    Did you know?
Keeping up on XBRL Meetings                         What are Dimensional Taxonomies?
•Upcoming events:                                   Dimensions 1.0 is a modular, optional extension to the XBRL 2.1 Specification allowing XBRL
    •            taxonomy authors to define and restrict dimensional information for instance authors. A typical
•Past events: (Find slides to learn!)               example of a dimension is a class of sales and the breakdown of that class of sales by product or
    •            by region. Dimensional taxonomies are used to communicate appropriate values and validate the
                                                    content included in the segment and/or scenario of an instance document.

                                                                                                                                                        Taxonomy Builder Software
 id                  An internal pointer, an XML valid name, used for contexts, units of measure
 context             Holds the entity, period and scenario information
 unit                A single unit of measure or a compound (unit1 x unit2 or unit1 / unit 2). If monetary, should refer to iso4127 standard
                     currencies. Otherwise, no standard values
 entity              The identifier of the organization being reported upon, with an identifier (such as the stock ticker) and a schema (such as the
                     exchange web site) and optional segments. Segments can be validated against Dimensional taxonomies.
 period              A point in time date in ISO8601 format, or two dates representing the beginning and end dates for the period
 footnote            Text associated with a fact expressed in an instance. Must be differentiated from Notes to the Financial Statements.
 scenario            Actual, Budget, Forecast or any other. No standard values. Can be validated with Dimensional taxonomies.

 element name       Unique name for computer, XML valid; often based on primary label
 id                 Unique identifier, based on element name
 labels             Human readable descriptions and definitions; unique for human reading and comprehension.
 formulas           Advanced rules for validating the content of instances or creating new instances from existing instances.
 reference          Professional or other guidance that drives definition, presentation, calculation, formulas
 presentation       Order among siblings and association with presentation parent(s)
 calculation        Adds or subtracts from siblings when being added to validate parent(s) (also other arithmetic functions)

                                                                                                                                                             XBRL Technical Specifications
 definition         Other relationships. Important to identify different concepts that should have the same value within the same context
                    using essence-alias, show items dependent on others with requires-element, or inheritance with general-special.
 data type          General numbers are decimal; text or other freeform are string; numbers representing shares of stock are shares;
                    numbers representing currency are monetary; a web site is URI; dates or times are dateTime; others
 substitution       Tuples have no content but must contain other tuples or items. Items have content or act as categories if abstract.
 group              Special uses of substitution group allow inheritance of some attribute of an original.

 abstract           Element will not appear in the instance, but used for categorization, reuse; has children, labels, other information
 balance            Normally a debit (would appear with parenthesis as a default if a credit), normally a credit (would appear with
                    parenthesis as a default if a debit) or otherwise
 period             periodType of I”instant” if point in time (like Balance Sheet items), “duration” if period of time (like Income Statement)
 priority           Establish different priorities for linkbases to override downstream linkbases
 prohibition        Make links from downstream taxonomies illegal for this taxonomy

                                                          Groups (and acronyms):
                                                                                                                           Works in progress:
Other important documents:                                Board of Advisors
FRTA: Financial Reporting Taxonomies Architecture         *IASB – International Accounting Standards Board
Dimensions 1.0                                            ISC – International Steering Committee
Conformance Suites                                        XII – XBRL International, Inc.
                                                          XSB – XBRL Standards Board            *Not part of XBRL per se

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