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2af27881-e32f-4481-a3fe-ceae6ea2e6cc.xls
Towards an Interoperable Taxonomy Architecture
Taxonomy Comparison Framework
Main Sections
Taxonomy Project Information Section
This section provides general information for each taxonomy project (IFRS, EDINET, US GAAP).
Technical Alignment Section
This section provides comparison of architectures of the three taxonomies.
Domain Alignment Section
This section addresses non-technical aspects of taxonomy modelling and design.
Extensions and Instance Guidelines Alignment Section
This section compares guidelines for preparation of entity specific extensions and instance documents
Appendices
Comparison of Visualization, Balance Attribute, Weight and Instance Value
Cash Flows Analysis
Document and Entity Information Analysis
Version control
TCF master 1.6 2009-01-19
TCF structure and cell values
Impact Level Comment for Current Status Priority for Action
US (consensus) Impact Level (Aligned / actions Points
IFRS EDINET
GAAP (consensus) Different)
Criteria 1 none not used low
Criteria 2 low not aligned medium
Criteria 3 medium aligned high
Criteria 4 high
IASC Foundation, US SEC JFSA 1/34 Introduction
2af27881-e32f-4481-a3fe-ceae6ea2e6cc.xls
Towards an Interoperable Taxonomy Architecture
Taxonomy Comparison Framework
Taxonomy Project Information Section
IFRS US GAAP EDINET Impact Level Comment for Current Status Priority for Action Points
(consensus) Impact Level (Aligned / actions
(consensus) Different)
A Taxonomy project information
1 General information
1-1 XBRL specifications at last release XBRL 2.1, XBRL Dimensions 1.0 XBRL 2.1, XBRL Dimensions 1.0 XBRL 2.1 high aligned
high All taxonomies
available on the
Public at public at:
Internet, than no
1-2 Access to the taxonomy http://www.iasb.org/xbrl/taxonomies/taxonomies. Public at http://xbrl.us/us-gaap/1.0/ http://www.fsa.go.jp/singi/edinet/20080208/01.zi aligned
further
html p
alignment
necessary.
International Accounting Standards Committee none
1-3 Taxonomy owner US SEC Japan FSA not aligned
(IASC) Foundation
1-4 Current taxonomy status Final (2008-03-31) Beta 2 ('exposure draft') final none not aligned
1-5 Date of release 24-Jun-08 11-Feb-08 8-Feb-08 none not aligned
1-6 Period of appliance From 2008 From 2008 forward from FY2008 low not aligned
See process description above. A series of low
Release and review of prototype, release and
staged reviews by the major accounting firms, by
review of the XQRT draft, release and review of
1-7 Taxonomy review process voluntary filers, and by the public at large at JFSA website not aligned
public exposure draft (60 days). Comments
occurred after each release at the 10 months, 12
gathering implemented with TRAX.
months, and 14 month marks.
1-8 Review period for exposure draft 60 days 60 days at any time low not aligned
All of the NTS conversion and integration was none
done with Fujitsu Xwand, Fujitsu Xwand API,
and custom code written using Ubmatrix APIs.
The taxonomy integration phase used
SpiderMonkey as a development tool and
repository, with supporting edits done using
Fujitsu XWand. Conversion of tuples to tables
was done with custom code written using
UBmatrix APIs. Coyote Reporting's Report
Runner API was used for the "dashboard" which
runs tests on every incremental build, run within
Custom spreadseets and stylesheets and Fujitsu CoreFiling's Decimate platform. A large custom Fujitsu taxonomy editor and XMLSS for
Taxonomy Editor. SpiderMonkey, Fujitsu XSL application converts the output of taxonomy development. Fujitsu XWand
1-9 Taxonomy development tools not aligned
Validator, TrueNorth, UBmatrix and custom SpiderMonkey into the final published form. validator, Hitachi validator and some queries for
stylesheets used for testing. Instance creation in the first phase of testing validation.
individual disclosures and schedules was done
with a custom Excel spreadsheet initially, and
later using Fujitsu XWand. In the second stage
of creating full financials, the exxtensions were
built using SpiderMonkey in standalone mode,
and Rivet's Dragon Tag for Excel and Word, with
subsequent cleanup and integration using Fujitsu
XWand. For publishing sample instances to the
web, Bowne's SEC viewer site, EDGAR Online
iMetrix, UBmatrix TD and Fujitsu XWand are all
used to produce alternative renderings. Custom
1-10 Taxonomy supporting tools (visualisation and review) ITMM, IFRS Taxonomy Viewer and TRAX YETI and is used
SQL codeTRAX to create the version deltas n/a low not aligned
high Discuss
Tests incorporated in the development process,
Over 200 tests run across all statements and establishing
1-11 Quality assurance process, check rules & QA criteria XQRT review and public review, tests with all design is in progress not aligned
disclosures on each incremental build. taxonomy
availabe tools.
quality metrics.
2 Taxonomy project documentation
none
A high level taxonomy requirements document
was created and circulated, with a particular
TBD: Meaning of "Requirements" must be
focus on solving three known challenges
2-1 Documentation of taxonomy requirements Defined not published cleared. not aligned
uncovered during the SEC's voluntary filing
program. Not all of the challenges could be met
entirely within XBRL 2.1.
An architecture document describing solutions to medium
the key challenges and describing the domain,
Defined, published, comments received (as of
logical and physical models was published for
2-2 Documentation of taxonomy architecture 2008-01-15). Final version for 2008 published as Defined, published and no comment period not aligned
review and finalized around the time that the
section of the IFRS Taxonomy Guide.
taxonomy was released for review by the major
firms.
Yes. IFRS Taxonomy Guide - Architecture The architecture document contains domain, medium
2-3 Documentation of design patterns No not aligned
section. logical and physical models.
IASC Foundation, US SEC JFSA 2/34 Taxonomy Project Information
2af27881-e32f-4481-a3fe-ceae6ea2e6cc.xls
medium
Breakdown
necessary and
alignment
needed. We
A style guide for labels was developed early in
should try to
the process and influenced the creation of the
identify identical
Final version for 2008 published as appendix to NTS's. The style guide was further refined and
2-4 Document style guide for labels some level of Style Guide for Labels is prepared not aligned and conflicting
the IFRS Taxonomy Guide. is now largely framed as rules that are tested
rules in the three
automatically on every incremental taxonomy
style guides
build.
(especially
technical rules
should be
aligned)
Yes using the IFRS Taxonomy Viewer none
Taxonomy data model (human readable - PDF, Excel rendered The architecture document contains domain,
2-5 (possibility to dowload visualisations in PDF, Accounts List is published not aligned
version of the taxonomy structures) logical and physical models.
XLS and OTS).
The majority of tests are for adherence to the low
architecture details and to the style guide;
additional sample instances based on actual
2-6 Documentation of taxonomy testing framework In progress filing fragments to test Disclosures and In progress not aligned
Schedules were created, and for Statements, a
pair of actual financial statements for each
industry were created.
3 Taxonomy usage
low
Company specific (preparers for example
ThyssenKrupp), industry specific (extenders for
SEC registrants in all industries. The investment Issuers for Annual Report, Tokyo Stock
example FINREP), regional (extenders for
3-1 Taxonomy stakeholders and their requirements management industry's unique needs will be Exchange and National Tax Agency as not aligned
example Canada, Spain) and SBR-like
satisfied in a subsequent taxonomy release. taxonomy extender
(extenders for example NTP, Australia) IFRS
taxonomy extensions;
low
Taxonomy used in both open (potentially all
3-2 Open vs. close reporting cycles usage capital markets reporting) and closed (for Open scenario Open scenario not aligned
example FINREP) scenarios.
high
Internal industry taxonomies (maintained by US Internal 23 industry extensions (maintained by
Used as core taxonomy (extenders) as well as SEC) and company specific extensions. An JFSA) and company specific extensions.
3-3 Character of taxonomy extensions not aligned
reporting taxonomy (preparers). extensive "Preparers Guide" (PG) focuses on the External extensions done by NTA and TSE are
creation of reusable extensions. expected.
4 Content coverage
IFRS taxonomy is a general purpose set of medium
US GAAP and SEC financial statement
standards (IAS 1) and is constrained by
4-1 General scope disclosure requirements and numerous JP GAAP not aligned
disclosures represented in IFRSs (pure GAAP
commonly followed reporting practices.
approach).
IFRSs as of 2008-01-01(containing IFRSs, IASs, none
4-2 Version of standards/GAAP Updated on an ongoing basis. not aligned
IFRICs, SICs)
There are no explicit links to other national none
Not linked (potentially using extensions on
4-3 Linking with other reporting GAAPs or other forms of reporting such as tax Not linked (only using extensions). not aligned
extenders or prepares side).
forms.
5 Taxonomy maintenance
medium Compare
taxonomy
Continous driven by changes made by IASB (1) Changing of Rule/Standard
Issuance of new GAAP pronouncements, and maintanance
5-1 Trigger of taxonomy maintenance (Standard Based Approach) with single yearly (2) Changing of Disclosure practice not aligned
identification of errors and inconsistencies stategies on the
taxonomy release. (3) Found out Bug in taxonomy
F2F meeting.
medium Compare
One major release per year is anticipated. taxonomy
accounting standard and common practice: 1-
Immediate release as needed otherwise yearly Incremental releases will be extension maintanance
5-2 Expected frequency of taxonomy maintenance 4/year not aligned
updates. taxonmies, to be rolled into the major release at stategies on the
immediate Release: at needed
end of year. F2F meeting.
Final release on 28 April 2008, with a new high Alignment
5-3 Strategy for immediate release In progress release of the taxonomy on January 31st of Design is in progress not aligned necessary. F2F.
every year.
IASC Foundation, US SEC JFSA 3/34 Taxonomy Project Information
2af27881-e32f-4481-a3fe-ceae6ea2e6cc.xls
The IFRS taxonomy contains the IFRSs medium Compare
(standards and interpretations) effective as at the taxonomy
taxonomy release date. Thus the IFRS maintanance
taxonomy architecture is aligned with the IASB stategies on the
Internal release to stakeholders 24 Sep 2007; 1.0
timeline for releasing IFRSs. The architecture F2F meeting.
5-4 Release timeline beta release 5 Dec 2007; 1.0 beta 2 release 11 In progress not aligned
enables modeling of IFRSs as issued by the
Feb 2008; final release 28 April 2008.
IASB to be released in a single yearly IFRS
taxonomy release. It also enables „early
adoption‟ IFRSs to be modeled and included in
the reporting process.
IASC Foundation, US SEC JFSA 4/34 Taxonomy Project Information
2af27881-e32f-4481-a3fe-ceae6ea2e6cc.xls
Towards an Interoperable Taxonomy Architecture
Taxonomy Comparison Framework
Technical Alignment Section
Impact Level Comment for Current Status Priority for Action Points
IFRS US GAAP EDINET (consensus) Impact Level (Aligned / actions
(consensus) Different)
B Technical alignement
1 Physical definition
EDINET taxonomy uses a folder none
structure. The folder is devided by
industry by layer of taxonomy by
The IFRS taxonomy uses a folder
version.
structure. The root folder for each
- there is folder structure linking to
1-1 Folder structure taxonomy release contains a date in the Yes, see Technical Guide (TG) not aligned low no action required
namespace URI naming convention.
folder name representing the release
- Taxonomy Version # is added to
date of the IFRS taxonomy.
filename, folder structure and
namespace URI as YYYY-MM-DD
format.
low
no action required
Defined in the EDINET taxonomy
1-2 Naming convention for taxonomy files Defined in the IFRS Taxonomy Guide Refer to the US Technical Guide not aligned low Keep watching to prevent
design guide
duplication for the naming rules.
medium
ifrs http://xbrl.iasb.org/YYYY-MMDD/
ifrs
Main namespace for all IFRS concepts
(where YYYY-MM-DD is the
taxonomy release date).
(the below comments are
ifrs-roles http://xbrl.iasb.org/YYYY- Concept Layer:
obsoleted by 1-3-1)
MMDD/ http://info.edinet-
Best practice on inclusion/exclusion
ifrs/roles fsa.go.jp/jp/fr/gaap/{qualifier}/{industry
of the dates in namespace URI and
Namespace for the roles schema code}/{version date}
Naming convention for namespace URI, namespace prefix and file names should be established.
1-3 (where Yes, see TG. not aligned medium
inclusion of dates in namespace URI and file names The structure of the namespace URI
YYYY-MM-DD is the taxonomy Relationship Layer:
and file names should be formalised
release date). http://info.edinet-
(discussion on old FRTA approach
ifrs-table http://xbrl.iasb.org/ YYYYMM- fsa.go.jp/jp/fr/gaap/{qualifier}/{industry
is necessary here). Area of
DD/ifrs/table code}/{report type}/{version date}
cooperation with BPB.
Namespace for additional presentation
linkbase attributes for construction of
two dimensional tables (where
YYYYMM-
DD is the taxonomy release date).
Best practice on inclusion/exclusion
of the dates in namespace URI and
file names should be established.
The structure of the namespace URI
Date information as version of the taxonomy in namespace URI
1-3-1 yes yes yes aligned medium and file names should be formalised
(discussion on old FRTA approach
is necessary here). Area of
cooperation with BPB.
2 Taxonomy design patterns
IASC Foundation, US SEC JFSA 5/33 Technical Alignment
2af27881-e32f-4481-a3fe-ceae6ea2e6cc.xls
Impact Level Comment for Current Status Priority for Action Points
IFRS US GAAP EDINET (consensus) Impact Level (Aligned / actions
(consensus) Different)
Medium
Location of mapping (linkage) information among financial Such information is not provided in the Yes, Document Information taxonomy We should discuss and agree how
2-1 Not provided not aligned medium
statement, ELR, column and associated contexts taxonomy. can store this type of mapping. to map these information
Medium
Valid combination between ELR and
Calculation consistency check with the report which contains we should agree how to define right
Calculation consisteny is controlled by Calculation consisteny is controlled by Context is stored in DI. Calculation
2-2 multiple type of businesses not aligned medium combination between calculation
the means of entry points. the means of entry points. consistency check can be controlled
tree and relevant contexts
with DI.
3 Taxonomy modelling
high
No tuples used, modelled using one
No tuples; Tables (hypercubes) are Approach to expressing open tables
3-1 Usage of tuples string document or as an intersection no tuples adopted not used low
highly constrained by style rules. should be agreed).
table
high
20+ tables modelled by the means
Single element for each cell (Statement
single element per cell (all Approach to model intersection
3-2 Intersection tables Use Dimension Tables of Change in Net Assets) not aligned high
movemenets and reconciliations tables should be agreed.
tables).
Strongly determined by style guide high
Approach to use dimensions for
rules and transformations from the
tables should be agreed. Common
presentation view. Hypercubes are
Used for segment/scenario oriented approach to modelling of 2 (and
3-3 Dimensional patterns Tables, Dimensions are Axes, each N/A not aligned high
use cases. more) dimensional tables and the
Axis has one Domain child and that
use of dimensions should be
domain child has any number of
agreed.
Domain Members.
4 Schema
IASC Foundation, US SEC JFSA 6/33 Technical Alignment
2af27881-e32f-4481-a3fe-ceae6ea2e6cc.xls
Impact Level Comment for Current Status Priority for Action Points
IFRS US GAAP EDINET (consensus) Impact Level (Aligned / actions
(consensus) Different)
Low
-22 schemas are located at concept
The IFRS taxonomy uses a single
layer (by industry)
schema approach to the definition of
There is one main schema containing - approx 140 schema are located at Modularisation of schemas should
reporting concepts (items) and domain
all 12,000 GAAP element declarations. relationship layer (by financial be discussed (dimensions
members and separate schema file for
There are also over 100 'entry point' statement type by industries) separately or not) with the possibility
4-1 Modularisation of schema files the definition of hypercubes and not aligned low
schemas with no element declarations - each company must develop to introduce generic dimensions
dimensions. The IFRS taxonomy
whose only purpose is to group related corporate extension taxonomy schema (for common agreed
architecture aims to reduce the number
extended links. '-taxonomy is modularized by rule (, law dimensions and domain members).
of tuples and typed dimensions in the
and standard). See "taxonomy
IFRS taxonomy.
architecture diagram" for more detail.
About 30. These include medium
domainItemType, perShareItemType,
UGT introduces a number of custom
perUnitItemType, textBlockItemType as
data types. They should be
well as a few enumerations. We have
4-2 Custom datatypes No custom datatypes no custom data type not aligned medium discussed and used for all three
included measure types like Energy,
taxonomies if agreed as well as
Power, Mass, Length and volume.
approved by BPB.
These should be agreed at an
international level.
medium
Technical approach to narratives
should be established. UGT former
There is a text block type in the US
efforts should be discussed toegther
No text block special datatype (string namespace and the style guide there is no text block in EDINET
4-3 Method for defining of element which contain text block not aligned medium with iXBRL impact. Discussion
type used) mandates that its name end with " [Text taxonomy
should be merged with the domain
Block]".
level discussion on the granularity of
the modelling.
5 Linkbases
high
5 custom arcroles:
- Special - General
Usage of EDINET custom arcroles
- Gross - Net
should be discussed and referred to
We have added arcroles for deprecated - Gross - Allowance
modelling in patterns (for example
5-1 Custom arcroles No custom arcroles items in the definition linkbase. Item - - Gross - AccumulatedDepreciation not aligned high
for gross-net or gross-depreciation
Deprecated - Gross - AccumulatedImpairmentLoss
linking). These arcroles were
- Gross
already submittet to LRR.
AccumulatedDepreciationAndImpairme
ntLoss
Low
Presentation, calculation and definition
linkbases are modularised according to -140 pre-defined presentation and 140
IFRSs and further modularised in calculation linkbases are referred by
separate files for disclosures or relationship layer's schema via Modularisation of linkbases is
statements (separate for each linkbaseRef. strongly related to the domain
linkbase). Thus disclosures or There are over 400 linkbase files for -24 definition linkbase are pre-defined modelling used for each taxonomy.
5-2 Modularisation of linkbases not aligned low
statements linkbase files are the about 120 roles. by JFSA and it provides to issuers. As long as domain modelling is not
smallest files that can be referenced issuers can refer the definition linkbase aligned it is difficult to align
from the entry point schema. The IFRS file from corporate extension taxonomy modularisation.
taxonomy provides guidance on which -approx 2,000 pattern files are defined
disclosures should be referenced and it is referred by corporate extension
together as one module and which taxonomy via linkbaseRef
should not.
IASC Foundation, US SEC JFSA 7/33 Technical Alignment
2af27881-e32f-4481-a3fe-ceae6ea2e6cc.xls
Impact Level Comment for Current Status Priority for Action Points
IFRS US GAAP EDINET (consensus) Impact Level (Aligned / actions
(consensus) Different)
Medium
Use of the mechanism as described in
XBRL 2.1 specification (chapter
3.5.3.6). This provides supplementary
functionality but does not affect or
We should agree on one approach
restrict extensibility or usability of the We use the link:definition attribute in
put explanatory texts in "description" of here since it impacts visualisation,
5-3 Descriptions (explanations) of each ELR taxonomy. Upcoming official the link:roleType. All roles are stored in aligned medium
all ELR sorting, documentation and
specification from XBRL International a single roles file.
translations of ELRs.
for generic reference linkbase and
generic label linkbase will be used to
replace this information in the future
releases of the taxonomy.
Low
English with possibility for translations Us-English - although there is no way Discuss and agree implementation
5-4 Language for ELR descriptions Japanese not aligned low
(xml:lang attribute in use). to define the language used. with Generic Link
6 Presentation linkbase
low
The IFRS taxonomy enhances the way The EDINET taxonomy uses single
of expressing two dimensional tables. presentation linkbase approach for
The IFRS taxonomy uses double accounts which is set in accounting
presentation linkbase approach There is one presentation linkbase per standard (in other words, no common Covered by patterns alignment
6-1 Characteristics of presentation linkbase not aligned low
(presentation linkbases roles for extended link role. practice elements are in presentation No action required
horizontal and vertical alignment) with linkbase).
additional attributes for modeling and Also, pattern files are defined and
rendering two dimensional tables. available for issuers.
low
Represent order and structure of
To represent the accounting hierarchies To represent the accounting hierarchies
accounting items' presentation in
(meaning of the hierarchies is (meaning of the hierarchies is
6-2 Usage of presentation linkbase accordance with the Regulation for not aligned low
significant from accounting significant from accounting
annual nonconsolidated financial
perspective). perspective).
statements. (No CP elements)
Presentation Linkbase files are none
modularized by industry (24) by type of
Presentation, calculation and definition reports (annually, semi-annually and
linkbases are modularised according to Presentation and calculation linkbases quarterly)
IFRSs and further modularised in are modularized by all statements and by type of entity [consolidated | non-
6-3 Modularisation of presentation linkbase not aligned low
separate files for disclosures or individual disclosures. The financial consolidated] by version. Additionally,
statements (separate for each statements are also split into industries. there are pattern files to describe
linkbase). multiple accounting methods and
different presentation.
medium
Entity Information + Document
One ELR per statement or a disclosure (structure) Information + 4 types of
One ELR per disclosure. Multple ELR
note or one alignment of intersection statements (by type of entity
6-4 Granularity of ELR for presentation linkbase for statements depending on the aligned low
table (so each intersection table [consolidated | non-consolidated], by
industry.
consists of two ELRs). type of statement, by type of report
[annually | Interim | Quarterly])
IASC Foundation, US SEC JFSA 8/33 Technical Alignment
2af27881-e32f-4481-a3fe-ceae6ea2e6cc.xls
Impact Level Comment for Current Status Priority for Action Points
IFRS US GAAP EDINET (consensus) Impact Level (Aligned / actions
(consensus) Different)
Low
Statements and notes: http://xbrl.us/us-
Statements and notes:
gaap/role/{statement | disclosure |
http://xbrl.iasb.org/role/ifrs/{IAS | IFRS | http://info.edinet-
document }/ text. For example
IFRIC | SIC}_{“number”}_YYYY-MM- fsa.go.jp/jp/fr/gaap(/{industry})/role/([Co
http://xbrl.us/us-
DD_role-{“unique role number”} (where nsolidated |
gaap/role/statement/StatementOfIncom
YYYY-MM-DD is the standard or NonConsolidated])[""|Interim|Quarterly]{
eInsuranceBasedRevenue.
interpretation issue date) for example name of statement}
Name of Ststements include Statement no action required
http://xbrl.iasb.org/role/ifrs/IFRS_5_200
6-5 Naming convention for ELR for presentation linkbase of Financial Position, Statement of not aligned low Keep watching to prevent
8-03-01_role-851300 name of statement:
Income, Statement of Other duplication for the naming rules.
Dimensions: - Balance Sheets (Statements of
Comprehensive Income, Statement of
http://xbrl.iasb.org/role/ifrs/ifrs-dim_role- Financial Position)
Shareholders Equity, and Other
{“unique role number”} for example - Statement Of Income
Comprehensive Income, Statement of
http://xbrl.iasb.org/role/ifrs/ifrs-dim_role- - Statements Of Change in Equity
Partners Capital, and Statement of
901000 - Cashflow Statements
Partners' Capital.
7 Calculation linkbase
Low
The EDINET taxonomy enhances the
way of expressing the tables in
The IFRS taxonomy uses calculation "Statement of Changes in Net Assets".
There is one or more calculation
within single context. Double The EDINET taxonomy uses double
linkbase per extended link role. Covered by patterns alignment
7-1 Characteristics of calculation linkbase calculation linkbases for intersection calculation linkbase approach not applicable
Calculations are not currently defined No action required
tables for horisontal and vertical (calculation linkbases roles for
for domain members.
alignment. horizontal and vertical alignment)
without additional attributes for
modeling.
low
Yes. EDINET taxonomy implement
calculation linkbase for the below 2
Calculation linkbase is used for Calculation linkbase is used soley to reasons:
7-2 Usage of calculation linkbase consistency checks for instance define a calculation relationship - Consistency check for instance aligned low
document. between two elements. document
- Drawing upper and under lines on
rendered HTML document
low
Presentation, calculation and definition
Calculation Linkbase files are
linkbases are modularised according to Presentation and calculation linkbases
modularized by industry (24) by type of
IFRSs and further modularised in are modularized by all statements and
7-3 Modularisation of calculation linkbase reports (annually, semi-annually and not aligned low
separate files for disclosures or individual disclosures. The financial
quarterly) by version.
statements (separate for each statements are also split into industries.
linkbase).
medium
4 types of statements (by type of entity
[consolidated | non-consolidated], by
type of statement, by type of report
Following the presentation linkbase (for [annually | Interim | Quarterly]) by type
Potentitally multiple ELR per statement
each statement or note where of entity [consolidated | non-
7-4 Granularity of ELR for calculation linkbase and diclosure depending on alternative aligned low
applicable plus two calculation linkbase consolidated] by version. Additionally,
ways of breaking a concept up.
ELRs for intersection tables) there are pattern files to describe
multiple accounting methods and
different presentation.
IASC Foundation, US SEC JFSA 9/33 Technical Alignment
2af27881-e32f-4481-a3fe-ceae6ea2e6cc.xls
Impact Level Comment for Current Status Priority for Action Points
IFRS US GAAP EDINET (consensus) Impact Level (Aligned / actions
(consensus) Different)
ELR for Calculation Linkbase is low
synchronized with Presentation's one
except Document and Entity
Statements and notes: http://xbrl.us/us- Information:
Statements and notes:
gaap/role/{statement | disclosure |
http://xbrl.iasb.org/role/ifrs/{IAS | IFRS |
document }/ text. For example http://info.edinet-
IFRIC | SIC}_{“number”}_YYYY-MM-
http://xbrl.us/us- fsa.go.jp/jp/fr/gaap(/{industry})/role/([Co
DD_role-{“unique role number”} (where
gaap/role/statement/StatementOfIncom nsolidated |
YYYY-MM-DD is the standard or
eInsuranceBasedRevenue. NonConsolidated])[""|Interim|Quarterly]{
interpretation issue date) for example
Name of Ststements include Statement name of statement}
http://xbrl.iasb.org/role/ifrs/IFRS_5_200
7-5 Naming convention for ELR for calculation linkbase of Financial Position, Statement of not aligned low
8-03-01_role-851300
Income, Statement of Other name of statement:
Dimensions:
Comprehensive Income, Statement of - Balance Sheets (Statements of
http://xbrl.iasb.org/role/ifrs/ifrs-dim_role-
Shareholders Equity, and Other Financial Position)
{“unique role number”} for example
Comprehensive Income, Statement of - Statement Of Income
http://xbrl.iasb.org/role/ifrs/ifrs-dim_role-
Partners Capital, and Statement of - Statements Of Change in Equity
901000
Partners' Capital. - Cashflow Statements
Statement of Changes in Net Assets
uses double calculation approach.
medium
In order to ensure consistency of
presentation hierarchies and consistent
relationships between the concepts, the
Yes, presentation and calculation are
IFRS Taxonomy follows processable
strongly aligned except abstract
conditions. Non-abstract concepts
element.
never act as a parent and always have
(any inconsistency between
a parent concept. Non-abstract Approach to nesting of elements in
presentation and calculation linkbase
concepts acting as parent in Yes, presentation and calculation are the presentation and calculation
7-6 Synchronization between presentation and calculation linkbase automatically detected by validation aligned low
corresponding calculation linkbase are strongly aligned by style rules. linkbase (with use of abstracts and
tool.)
represented in the presentation totals should be established).
Exception:
linkbase as the last of its calculation
there is no calculation linkbae defined
siblings. Exception to this rule are non-
in case of imcomplete breakdown.
abstract concepts with labels ending
with suffix [explanatory] which are
treated as abstract concepts in regards
of the above instructions.
8 Definition linkbase
The EDINET taxonomy uses definition high Non-dimensional use of definition
There is one definition linkbase
The IFRS taxonomy uses definition linkbase to describe relationship of all linkbase (EDINET) should be
common to all GAAP statements, one
linkbase to express dimensional elements including: discussed. This discussion should
8-1 Characteristics of definition linkbase common to all GAAP disclosures and low
relationships. The "traditional" arcroles - Special - General be related to the patterns and use of
schedules. The only relationships there
for definition linkbase are not used. - Gross - Net custom arcroles in definition
are dimensional.
linkbase.
high Dimensions for tables and global
8-2 Usage of definition linkbase for dimensions Yes Yes No not aligned high
dimensions should be aligned.
high
Yes.
The EDINET taxonomy uses definition Identify and agree arcroles need to
No - But plan to implement in the
8-3 Usage of definition linkbase for non-dimensions No linkbase to describe relationship of all not aligned high be supported by software.
future.
accounting elements
low
Single definition linkbase file for each
Definition linkbases are modularized by Definition Linkbase files are
dimension. Statements and notes
all statements and individual modularized by industry (24) by
8-4 Modularisation of definition linkbase mirror presentation linkbase (apart from not aligned low
disclosures. The financial statements version.
intersection tables where only one ELR
are also split into industries.
is mirrored).
IASC Foundation, US SEC JFSA 10/33 Technical Alignment
2af27881-e32f-4481-a3fe-ceae6ea2e6cc.xls
Impact Level Comment for Current Status Priority for Action Points
IFRS US GAAP EDINET (consensus) Impact Level (Aligned / actions
(consensus) Different)
low
Single definition linkbase ELR for each Single definition linkbase ELR for each
8-5 Granularity of ELR for definition linkbase by Type of Statement by Industry not aligned low
dimension. dimension.
high
There are 5 custom arcroles for
Definition Linkbase:
- Special - General
None on the published taxonomy. But
- Gross - Net
will define in future. Currently have arc
- Gross - Allowance
roles for elements industry relationships
8-6 Custom role / arcroles in definition linkbase None custom arcroles - Gross - AccumulatedDepreciation not aligned high
in the development taxonomy. These
- Gross - AccumulatedImpairmentLoss
are used to generate the taxonomies by
- Gross
industry.
AccumulatedDepreciationAndImpairme
ntLoss
Statements and notes: Statements and notes: http://xbrl.us/us- medium
http://xbrl.iasb.org/role/ifrs/{IAS | IFRS | gaap/role/{statement | disclosure |
IFRIC | SIC}_{“number”}_YYYY-MM- document }/ text. For example
http://info.edinet-
DD_role-{“unique role number”} (where http://xbrl.us/us-
fsa.go.jp/jp/fr/gaap/{industry}/role/{nam
YYYY-MM-DD is the standard or gaap/role/statement/StatementOfIncom
e of statement}
interpretation issue date) for example eInsuranceBasedRevenue.
http://xbrl.iasb.org/role/ifrs/IFRS_5_200 Name of Ststements include Statement
8-7 Naming convention for ELR for definition linkbase name of statement: not aligned medium
8-03-01_role-851300 of Financial Position, Statement of
- Balance Sheets (Statements of
Dimensions: Income, Statement of Other
Financial Position)
http://xbrl.iasb.org/role/ifrs/ifrs-dim_role- Comprehensive Income, Statement of
- Statement Of Income
{“unique role number”} for example Shareholders Equity, and Other
- Statements Of Change in Equity
http://xbrl.iasb.org/role/ifrs/ifrs-dim_role- Comprehensive Income, Statement of
- Cashflow Statements
901000 Partners Capital, and Statement of
Partners' Capital.
9 Label linkbase
by type of entity (consolidated | non low
9-1 Granularity of ELR for label linkbase Standard ELR only. consolidated) by type of statement not aligned low
low
9-1-1 Labels division by industry No No yes not aligned low
low
9-1-2 Labels division by statements No No yes not aligned low
low
9-1-3 Other labels divisions No No no not used low
low
pre-defined label (jp/en) and reference
Label linkbases are modularised by linkbases are modularized by industry
language and should be referenced via Labels are split into two files. One for by language and it is referred by
9-2 Modularisation of label linkbase not aligned low
linkbaseRef from the entry point labels and one for definitions. concept layer's schema via
schema. linkbaseRef.
English and later a number of low
9-3 Language used in label linkbase US English English and Japanese not aligned low
translations.
9-4 Location to ensure uniqueness of label Standard label Standard label verbose label low not aligned low
Yes. Define label on financial low
9-5 Usage of standard label Yes. To ensure uniquness. Yes. To ensure uniquness. not aligned low
statement.
9-6 Usage of verbose label Not used. Not used. Yes. Define unique label. low not aligned low
low
No documentation placed in the label Two separate files containing all GAAP there is documentation linkbase but Covered by patterns alignment
9-7 Documentation in label linkbase linkbase (only references to IFRS in the labels (two files each for five non- contents are exactly same as verbose not aligned low No action required
reference linkbase) GAAP taxonomies) label
IASC Foundation, US SEC JFSA 11/33 Technical Alignment
2af27881-e32f-4481-a3fe-ceae6ea2e6cc.xls
Impact Level Comment for Current Status Priority for Action Points
IFRS US GAAP EDINET (consensus) Impact Level (Aligned / actions
(consensus) Different)
Alternative label role There are custom label roles by High
Alternative negated label role industry as below:
Standard negated label role -standard
Net label -verbose
Net negated label role -documentation Agreement on the use of label roles
9-8 Custom label roles Period end negated label role There are four 'negated' label roles. not aligned high
-total is necessary.
Period start negated label role -negative
Presentation guidance negated label -positiveOrNegative
role -start, end period,
Terse negated label role
10 Reference linkbase
none
10-1 Usage of reference linkbase Yes Yes Yes aligned low
pre-defined reference linkbases are None
Accoring to IFRSs (single reference modularized by industry and it is
10-2 Modularisation of reference linkbase linkbase for each standard and All references are in one file. referred by concept layer's schema via not aligned low
separate one for dimensions). linkbaseRef.
None Multi language support for reference
is necessary. Discuss to possibility
10-3 Language used in reference linkbase English US English Japanese not aligned low
of implementation multi language
with Generic Link
Low
IFRS introduces 3 custom reference
2 custom reference roles
roles. They should be discussed and
10-4 Custom reference roles (commonPracticeRef, disclosureRef, No. no not aligned low
if agreed submitted to LRR and
nonAuthoritativeLiteratureRef)
used in three taxonomies.
We will be adding some for the FASB
codification project. We would prefer
10-5 Custom reference parts Not used Not used
that these were in an international
jurisdiction.
11 Dimensions
high
The IFRS Taxonomy uses definition
linkbase to express dimensional
relationships. The modelling of axis Generic dimensions taxonomy
information with dimensions is should be discussed (with common
introduced in cases where the dimensions used). Discussion on
information clearly belongs to a context There are about 200 tables dimensions is related to the
No Dimension is implemented in
11-1 Characteristics of Dimension (can be either classified as a part of (hypercubes). Dimension is not "New", not aligned high discussion about dimensional
EDINET taxonomy so far.
scenario or segment). The IFRS by the way. patterns and tables modelling. Also
Taxonomy defines dimensions and the binding of dimensions by the
domain members for listed use of hypercubes and closing the
relationships, thus using only explicit hypercubes should be discussed.
dimensions. The IFRS Taxonomy does
not define hypercubes.
Primary item for segment disclosures
No Dimension is implemented in
11-2 Accounting items placeholder (primary item/domain member) (dimensions not implemented for
EDINET taxonomy so far.
movements/reconciliations so far).
No Dimension is implemented in high
11-3 Dimensional contexts container (segment/scenario) Scenario Segments
EDINET taxonomy so far.
IASC Foundation, US SEC JFSA 12/33 Technical Alignment
2af27881-e32f-4481-a3fe-ceae6ea2e6cc.xls
Impact Level Comment for Current Status Priority for Action Points
IFRS US GAAP EDINET (consensus) Impact Level (Aligned / actions
(consensus) Different)
Usage of explicit dimension No Dimension is implemented in
11-4 Yes Yes
EDINET taxonomy so far.
Usage of open explicit dimension No Dimension is implemented in
11-5 Yes Yes
EDINET taxonomy so far.
Usage of typed dimension No Dimension is implemented in
11-6 No Not yet but need to
EDINET taxonomy so far.
12 Use of new XBRL specifications
medium We should agree how to use
generic linkbase and recommend it
12-1 Usage of Generic Link Not used but considered for 2009. No No not used medium
to XII as a new linkbase.
Considered for ELRs description medium
Agreement on generic references
12-1-1 Purpose of Generic Link implementation (multilingual) and documentation (to Will use in the development taxonomy. No not used medium
and labels for ELRs necessary.
IFRSs) but not used yet.
The IFRS taxonomy uses the high
versioning solution as defined by the
Versioning Working Group. The
versioning solution is not part of the
Versioning solution is really important Common way of modelling
official taxonomy release but is
We are committed to using the for continuous taxonomy development. versioning reports should be
additional information for each
12-2 Versioning specification when finalized. Currently, Thus, at current stage, JFSA provide not aligned high established (according to the
taxonomy release. The versioning
the format is simple .csv change lists. comments for Versioning specification Versioning Spec). IFRS to share
solution contains information about the
which is developed by XII. documentation on versioning.
differences between two taxonomy
releases enhanced with the versioning
information about arts of changes.
Currently html change log is in use.
high
proprietary rendering technology is
implemented in EDINET system. The
Not mandated, but the Architecture
concepts of this technology are:
document clearly indicates that the Discuss the approaches to the
The IFRS taxonomy addresses - Contain required information for
preferred format for filings will rendering of tables (EDINET
rendering of taxonomy structures rendering such as relationship among
eventually be Inline XBRL (called Mixed rendering mechanism and IFRS
12-3 Rendering (particularly changes tables) with the extended linkrole, context and raw not aligned high
XBRL in the document). The PG double presentation ELRs) and
use of two parallel presentation number into instance document based
contains rules of thumb for making text usage of iXBRL and rendering
linkbases. on Document Information Taxonomy
blocks readable using current linkbase.
-Additional parameters such as raw
generation SEC rendering tools.
label are set into the proprietary xml
file.
medium
The IFRS Taxonomy does not currently
use XBRL formulas because of the
scarcity of tools based on the latest
Formulas Candidate Recommendation. The taxonomy does not currently Share experiences with the usage of
The use of XBRL formulas is under incorporate formula and will not until formulas. Agree on the approach to
12-4 Formulas Survey is in progress not used medium
consideration and may feature in future the spec is sufficiently tested and in value assertion (validation) or value
IFRS Taxonomy releases, particularly widespread use by softwere vendors. production (formula).
for the areas of cross-context
calculations as well as dimensional
calculations .
IASC Foundation, US SEC JFSA 13/33 Technical Alignment
2af27881-e32f-4481-a3fe-ceae6ea2e6cc.xls
Towards an Interoperable Taxonomy Architecture
Taxonomy Comparison Framework
Domain Alignment Section
Impact Level Comment for Current Priority for Action Points
(consensus) Impact Level Status actions
IFRS US GAAP EDINET
(consensus) (Aligned /
Different)
C Domain alignment
1 Concept layer
Explanation/definition of each concept
is strictly provided via reference link to
at least one IFRS
standard. There is no use of Explanation/definition of each concept
documentation label to provide a is mainly described in definition link,
definition or meaning as this is the verbose role in label link and
task of a standard setter body (IASB). reference link. Definition link means
Concept definition [How to explain/define concept of each For extenders of IFRS taxonomy it is concept tree (current EDINET
Elements are defined in the
1-1 element (where is the explanation/definition of concept? ex. at recommended to taxonomy doesn‟t adopt dimension.).
documentation label, and references.
documentation label?, at definition link?, at reference link?..) ] provided a common practice reference Verbose role includes standard role
or non-authoritative literature and additional information such as
reference. If no reference is section of financial statement and
available or suitable the extender industry (see No.1-2). Documentation
should provide a definition with the role has same value as verbose role.
definition label to give the
reason why the concept was
introduced.
The explanation where to use a To identify where to use each element,
concept is provided by the reference. value of verbose role includes value of
The reference is pointing to standard role and additional
Additional explanations on concepts [Are there explanation the accounting requirements for the information such as section of financial
where to use each element?] concepts within IFRS. In the case of a Documentation label is used to define statement, industry etc.
- in which financial statement (ex. cashflow statement) special presentation the meaning of elements, the
- in which section of financial statement (ex. operating requirements a presentation reference locationin a hierachy is not defined. (Ex1: Standard role: "Provision for
1-2
activities) role should be used to indicate this Industry specific are not included and repairs", Verbose role: "Provision for
- in which industry (ex. insurance) special presentation we use separate extended links for repairs-CL-ELE")
If yes, where is the explanation? (ex. at verbose label?, at requirement. Normally the disclosure different industries. (Ex2: Standard role: "Impairment loss",
prefix?...) reference role is used in pointing to Verbose role: "Impairment loss-EL")
the disclosure (Ex3: Standard role: "Impairment loss",
requirements of the concept. IFRS Verbose role: "Impairment loss-
(especially IAS 1) do not fix the OpeCF") definition of Debit/Credit. Not
Narrower
to apply balance attributes to Cashflow
statement and Statement of change in
equity.
xbrli:period attribute:
Concept of elements in Cashflow
- no use of "forever" type
statement means cash "effect" (both
- "duration" type for notes
The US-GAAP taxonomy generally cashflow amount and cashflow
- instant/duration use as nature of
defines balance type for all monetary direction) caused by each
elements
items except those that are the result action/event, not only cashflow
xbrli:balance attribute:
of a rollforward. The balance attribute amount.
All elements within finacial statements
Balance attribute and periodType attribute [see summary on is assigned to flows relativeto the T Concept of elements in Statement of
1-3 (except notes) should have
worksheet Concept attributes] account they address. For example change in equity is based on same
xbrli:balance information.
cash outflows are a credit. The period definition way as Cashflow statement,
Few exceptions exist for elements,
type attribute applies to all metrics. equity "effect", not only equity change
where conflicts appear for reuse in
Obviously a number of elements do amount.
different statements. There
not apply Deduction items of Balance sheet
is a consideration to remove all
debit (ex. Accumulated depreciation)
credit/debit information as
has "Debit" in balance attribute and
xbrli:balance attribute.
"+1" in calculation link weight.
Deduction items of Balance sheet
credit (ex. Treasury stock) has "Credit"
in balance attribute and "+1" in
calculation link weight.
IASC Foundation, US SEC JFSA 14/33 Domain Alignment
2af27881-e32f-4481-a3fe-ceae6ea2e6cc.xls
Impact Level Comment for Current Priority for Action Points
(consensus) Impact Level Status actions
IFRS US GAAP EDINET
(consensus) (Aligned /
Different)
There are no multiple items which has
same concept. Elements those are
yes, for element and dimensions
Multiple items which has same or similar concept [If yes, which Exceptions only (for example overlap similar but not always have same
members. These are semi equivalent
1-4 items in a whole report?, and how to technically define between dimensional revenue for scope are handled as different
but we are not yet expressing the
relationship between them?] segments and revenue concept). elements.
equivalents.
(Ex. "Impairment loss-EL" and
"Impairment loss-OpeCF", See 1-2)
EDINET taxonomy has approximately
4,700 elements. Among them,
approximately 2,200 elements are
Common Practice elements should be
common practice. (current XBRL
indicated with a common practice
target in EDINET is only PFS.)
reference role.
Yes they are include. To determine By screening process, the 2,200
References for common practice
1-5 Common practice concepts [If yes, how to choose them?] them they will have no authoratative concepts were extracted from 50,000
elements shall use the common
refernce population which is actual disclosure
practice reference role or
line items for past 5 years.
nonauthoratative
The process includes 2 steps, 1st step
literature reference.
is label standardization and 2nd step
is filtering by frequency of
appearance.
Standard label role in use: Standard role is just to present.
http://www.xbrl.org/2003/role/label Verbose role is to make all elements
http://www.xbrl.org/2003/role/totalLabe unique and to explain concept (See 1-
l 1, 1-2). Documentation role is same
http://www.xbrl.org/2003/role/terseLab value as verbose role to comply with
el FRTA. PositiveOrNegative role is for
http://www.xbrl.org/2003/role/periodSt the case that prior and current period
artLabel figures have opposite +/- sign. (Ex.
http://www.xbrl.org/2003/role/periodEn Net income (loss))
dLabel
Additional IFRS label role: http://www.xbrl.org/2003/role/documen
http://xbrl.iasb.org/role/label/alternativ tation
eLabel - should be used for alternative http://www.xbrl.org/2003/role/label
Label roles and their usage [ex. standard, verbose, terse, total, label, for example http://www.xbrl.org/2003/role/verboseL
We could potentially use all label roles
1-6 period start, period end, negative, negated, net, incomplete "Net income" instead of "Profit (loss)" and have no restriction on this. abel
detail, … etc] http://xbrl.iasb.org/role/label/labelNega http://www.xbrl.org/2003/role/periodSt
ted artLabel
http://xbrl.iasb.org/role/label/netLabel - http://www.xbrl.org/2003/role/periodEn
this label should be used like the total dLabel
label when http://www.xbrl.org/2003/role/negative
elements with different xbrli:balance Label
type are totaled http://www.xbrl.org/2003/role/totalLabe
http://xbrl.iasb.org/role/label/terseLabe l
lNegated http://info.edinet-
http://xbrl.iasb.org/role/label/totalLabel fsa.go.jp/jp/fr/gaap/role/positiveOrNeg
Negated ativeLabel
If a label role is ending with "Negated"
the processor has to show the value in In some industries, some elements
the presentation have specific label based on industrial
There are some different labels
No different label in use. Consolidated between fiscal year/interim, non-
and seperate financial statements consolidated/consolidated, among
should have different industries.
None, in the instance document we Those are handled as different ELRs
Labels for fiscal year/interim/quarterly, non- definition element in extended link
1-7 indicate if the instance is a fiscal year, in label link or different label roles.
consolidated/consolidated, among industries roles (ELR). With generic label
etc. (see 1-6 as example for banking)
linkbase it could be
considered to used different labels for
ELRs. Ex. Element
"StatementsOfCashFlowsAbstract"
has labels such as;
1-8 Languages for label value English and later translations. English Japanese and English
IASC Foundation, US SEC JFSA 15/33 Domain Alignment
2af27881-e32f-4481-a3fe-ceae6ea2e6cc.xls
Impact Level Comment for Current Priority for Action Points
(consensus) Impact Level Status actions
IFRS US GAAP EDINET
(consensus) (Aligned /
Different)
2 Relationships layer
A visual filter to represent the
relationships between the elements.
This hierarchy should not be
violated by calculation linkbase. For
IFRS taxonomy the presentation
linkbase shall follow a Presentation link basically means
The presentation linkbase is a
hierarchy mechnism that can be formats in disclosure regulations with
template the companies should use to
processed by processor for additional considering about actual
Presentation linkbase meaning [formats by law? concept tree? identify elements. It has limited
2-1 consistency. disclosure.
common practice?..] semantic value. Companies create
Hierarchy mechanism Presentation link does not include
their own presentation linkbase aspart
- Non-abstract item shall not have common practice elements. (Definition
of an extension.
child item included in corresponding link includes all elements.)
calculation linkbase
- Non-abstract item shall have parent
item
- Abstract item shall not have non-
abstract parent item
In EDINET XBRL-HTML conversion
module generates HTML from
presentation link, XBRL document
There is no requirement to render the
There is no requirement to render the information, label link, instance and
report with presentation linkbase
Presentation structure rendering [from presentation link?, Are report with presentation linkbase XML for rendering information. And
2-2 information. Up to the
there any exceptions?..] information. Up to the user/preparer draws line which means total based on
user/preparer how to visualise the
how to visualise the information. the relationship between presentation
information.
link and calculation link.
Presentation link is always used for
rendering.
Calculation structure definition [by calculation link?, by formula
Only calculation linkbase information. Only calculation linkbase information. By calculation link. Cross-context is
2-3 link? Are there any exception to apply calculation link? (ex.
No formula and no exception in use. No formula and no exception in use. exception to apply that.
cross-context)]
Definition link means concept tree
Definition linkbase are available for (current EDINET taxonomy doesn‟t
diminsional use but not necessary to Definition linkbase are available for adopt dimension.). And it contains all
2-4 Definition linkbase meaning [for dimension? …]
use as there is no diminsional use. elements in EDINET taxonomy,
requirment to use dimension. therefore it makes easy to find out
suitable elements for preparers.
IASC Foundation, US SEC JFSA 16/33 Domain Alignment
2af27881-e32f-4481-a3fe-ceae6ea2e6cc.xls
Impact Level Comment for Current Priority for Action Points
(consensus) Impact Level Status actions
IFRS US GAAP EDINET
(consensus) (Aligned /
Different)
In relationship layer (calculation link
and presentation link), EDINET
taxonomy has different scheme and
linkbase files between fiscal
year/interim, non-
consolidated/consolidated, among
industries.
URI of ELRs distinguishes between
fiscal year/interim, non-
consolidated/consolidated, and does
not distinguish industries.
Yes there are different trees for
segments. These are seperated by
Handling different relationship trees [In relationships layer Ex. ELRs for Cashflow statement
ELR. In addition calculations and
(calculation link and presentation link), if there are different Calculation linkbase shall always (indirect) are as follows;
presentations can differ, as there are
2-5 structures between fiscal year/interim, non- reflect the structure of a presentation
oftem multiple calculations for one
consolidated/consolidated, among industries, how to handle linkbase. http://info.edinet-
presentation. We do not define
those differences?] fsa.go.jp/jp/fr/gaap/role/NonConsolidat
different trees for different period
edStatementsOfCashFlowsIndirect
durations.
http://info.edinet-
fsa.go.jp/jp/fr/gaap/role/ConsolidatedSt
atementsOfCashFlowsIndirect
http://info.edinet-
fsa.go.jp/jp/fr/gaap/role/NonConsolidat
edStatementsOfCashFlowsIndirect
http://info.edinet-
fsa.go.jp/jp/fr/gaap/role/ConsolidatedIn
terimStatementsOfCashFlowsIndirect
http://info.edinet-
fsa.go.jp/jp/fr/gaap/role/NonConsolidat
Japanese disclosure regulations allow
alternatives disclosures (ex. allowance
for bad debts, accumulated
Handling alternative disclosures [If yes, how to technically
2-6 Not addressed Not addressed depreciation, intangibles, SGA, etc.)
handle them? (ex. patterns of presentation link/calculation link)]
Each disclosure pattern is defined as a
fragment file of presentation link and
calculation link.
There are many combination between
ELRs and contexts.
(Ex. ELR that means "consolidated
balance sheet" match with context that
means "consolidated, instant", not
matched with "non-consolidated,
instant".) EDINET XBRL-HTML
conversion module generate HTML
2-7 Handling combinations between ELRs and contexts Not addressed Not addressed
with XBRL document information that
include suitable combination among
them.
In case of mismatch among them,
calculation link generate
inconsistency. Based on preparers
guide, preparers can ignore it.
IASC Foundation, US SEC JFSA 17/33 Domain Alignment
2af27881-e32f-4481-a3fe-ceae6ea2e6cc.xls
Impact Level Comment for Current Priority for Action Points
(consensus) Impact Level Status actions
IFRS US GAAP EDINET
(consensus) (Aligned /
Different)
Those differences are handled as
different ELRs. Based on XBRL
Handling different structures between current year and
document information, EDINET XBRL-
previous year [In relationships layer (calculation link and
2-8 Not relevant for IFRS taxonomy Not addressed HTML conversion module generate
presentation link), if there are different structures between
one financial statement even there are
current year and prior year, how to handle those differences?]
different ELRs between current year
and prior year.
IFRS
Title of statement. Abstract concept
shall be used to provide indent
structure (see also hierarchy
mechanism).
Example how the indent mechanism
works:
Example
Abstracts are used for every fincial
Income statement [abstract]
Use of abstracts concepts in presentation linkbase statement heading that contains a Title of financial statement such as
Revenue[abstract]
(ex. title of financial statement such as Cashflow statement..) calculation. In the presentation cashflow statement and title of section
2-9 Revenue from services
(ex. title of section of financial statement such as Current linkbase every element is a child of an of financial statement such as current
Revenue from sales
assets..) abstract. The calculation linkbase assets.
--------------------
contains no abstract items.
Total Revenue
Cost of sales [abstract]
Cost of sales, shipment
Cost of sales, other
--------------------
Total cost of sales
------------------
Gross profit
Always at the bottom if the there is a Always at the bottom if the there is a
calculation link to total up the amount. calculation link to total up the amount.
On top to represent On top to represent
an (in)complete breakdown if no an (in)complete breakdown if no
calculation link to total the concept is calculation link to total the concept is
available. See also available. See also Mainly bottom of detail items. But in
hierarchy mechnism for presentation hierarchy mechnism for presentation some industrial regulation, top of detail
linkbase. linkbase. items.
Example complete breakdown Example complete breakdown
Use of total concepts are used in presentation linkbase [ex. (disaggregation) (disaggregation) In case total item is at the bottom of
2-10
Bottom of detail items or top of detail items] Revenue [abstract] Revenue [abstract] detail items, normally abstract item is
100 Revenue from services 100 Revenue from services placed on the top of detail items. In
150 Revenue from sales 150 Revenue from sales case total item is at the bottom of
---- -------------------- ---- -------------------- detail items, normally abstract item
250 Total revenue 250 Total revenue does not exist.
Example (in)complete breakdown Example (in)complete breakdown
(disaggregation) (disaggregation)
250 Revenue 250 Revenue
100 - Revenue from services 100 - Revenue from services
100 - Revenue from sales 100 - Revenue from sales
3 Instances
IASC Foundation, US SEC JFSA 18/33 Domain Alignment
2af27881-e32f-4481-a3fe-ceae6ea2e6cc.xls
Impact Level Comment for Current Priority for Action Points
(consensus) Impact Level Status actions
IFRS US GAAP EDINET
(consensus) (Aligned /
Different)
Instance value (including +/- sign) is
always same as visualized value. No
Items that are presented as negative need to define negated label &
If presentation linkbase will be used preferred label for extender and filer.
but are positive should be entered as
for rendering the processor should
Input values with negative value on display [ex. Negated label. positive. The negated label role is
3-1 negate (See Sheet2 as further explanation,
See summary on worksheet Concept attributes] used to indicate in the presentation
whenever a label role ending with comparison of visualization, balance
that the sign of the value should be
"Negated" is used. attr., weight and instance value)
shown as negative.
Narrower definition of Debit/Credit. Not
to apply balance attributes to Cashflow
"nil" means that fact does not exist but
need to be presented, "0" means that
fact exists but under minimum amount
This issue is not adressed at the This issue is not adressed at the
3-2 Use nothing, nil and 0 of presentation.
moment. moment.
EDINET XBRL-HTML conversion
module generates "-" in HTML from
"nil" in instance.
4 DTS and general
This is an element in the DEI, but is
Report definition [How to define a whole report (ex. 10K) into Define a report into one taxonomy and
not applied to all facts. The boundary
taxonomy and instance.] By the means of extension entry point one instance. (current XBRL target in
4-1 of the instance is not clear however.
How many DTS/taxonomy/instance? How to technically define (no explicit EDINET is only PFS.) But there are
All facts in the instance are assumed
relationship between them? some exceptions below (See 4-2).
to reflect the data entered in the DEI.
There are cases more than two
company's financial statements exist in
one report.
(Case.1 filing company and its
guarantor company)
Yes we have seen these and the
Multicompany reports [Are there case more than two (Case.2 merger and mergee(s))
taxonomy cnnot deal with the case
company's financial statements exist in one report? (ex filing Extension for dimensions can be used (Case.3 "series fund" )
4-2 where we have different dts for these 2
company and its guarantor company)] in sich situation.
companies. They need to be files as a
If yes, how to define as XBRL data? Case.1 is out of the scope of XBRL.
separate linkbase.
Case.2 is within the scope of XBRL
only when companies financial
statements are merged into one
statement (in this case, those
companies information is distinguished
by context). Case.3 is within the scope
of XBRL (one report of series fund
IASC Foundation, US SEC JFSA 19/33 Domain Alignment
2af27881-e32f-4481-a3fe-ceae6ea2e6cc.xls
Impact Level Comment for Current Priority for Action Points
(consensus) Impact Level Status actions
IFRS US GAAP EDINET
(consensus) (Aligned /
Different)
Basically ELRs are divided by each
financial statement as follows:
- Balance sheet (Consolidated)
- Income statement (Consolidated)
- Statement of change in assets
(Consolidated)
One ELR should reflect one statement, One ELR should reflect one statement, - Statement of cash flow
ELRs setting [How to divide financial information in a whole
4-3 except the notes. Notes could be build except the notes. Notes could be build (Consolidated)
report (how to set ELRs)]
from many ELRs. from many ELRs. - Balance sheet (Non-consolidated*)
- Income statement (Non-
consolidated*)
- Statement of cash flow (Non-
consolidated*)
* Non-consolidated means parent
company.
There is one ELR (110000) for all
information about the report.
----------------------------------------------------
----
[110000] General information about
financial statements
----------------------------------------------------
----
Disclosure of general information Basically Japanese disclosure
about financial statements regulations define different formats
- Name of reporting entity or other between fiscal year/interim/quarter.
means of identification Each of them has each relationships
Defined in the DEI Taxonomy. Of
- Explanation of change in name of layer (scheme and linkbase files).
4-4 Distinguishing between fiscal year/interim/quarter course there is no way to link this to
reporting entity or other means of
an individual fact.
identification from end of Difference between fiscal
preceding reporting period year/interim/quarter is distinguished by
- Description of nature of financial context ID and period in instance. (as
statements a common element)
- Date of end of reporting period
- Period covered by financial
statements
- Description of presentation currency
- Level of rounding used in financial
statements
- Description of other information for
identification of financial statements
IASC Foundation, US SEC JFSA 20/33 Domain Alignment
2af27881-e32f-4481-a3fe-ceae6ea2e6cc.xls
Impact Level Comment for Current Priority for Action Points
(consensus) Impact Level Status actions
IFRS US GAAP EDINET
(consensus) (Aligned /
Different)
Basically Japanese disclosure
regulations define different formats
between consolidated/non-
consolidated. Each of them has each
relationships layer (scheme and
The default of a legal entity dimension
Information should be provided in ELR linkbase files).
is considered to be the consolidated
110000. Additional there could be a
4-5 Distinguishing between consolidated/non-consolidated entity. A parent should be
solution Difference between consolidated/non-
dimensionally expressed on this
via dimensions, but not mandatory. consolidated is distinguished by
dimension.
context ID and scenario in instance.
(as a common element)
Non-consolidated value has "non-
consolidated" in scenario.
Consolidated value has no scenario.
24 industries including C&I have each
relationships layer and additional
industrial terminology. Disclosure
regulation in Security Exchange Law
in Japan defines that in specific
industries preparers must comply with
disclosure regulations and formats
defined by their regulator.
- Commercial and industry
- Construction
- Steel vessel manufacturing and
repair industry
IFRS do not provide industry specific
- Bank 1
requirements - general purpose The taxonomy has entry points for
- Bank 2 (Trading account)
standards. Common Insurance, Banking, Commercial and
4-6 Handling of industries - Construction assurance
practice items for different industries Industrial, Real Estate, and Broker
- Securities related business
or conglomerates have to be added Dealer.
- Insurance-life
via extensions.
- Insurance-non-life
- Railway
- Water transportation
- Highway
- Electricity communication
- Electricity
- Gas
- Asset liquidation
- Investment trust management
company
- Investment corporation
- Specific finance
Preparer choose most suitable
4-7 Handling of conglomerates (multiple industries) Not applying Can define legal entities relationships layer and use additional
industrial terminology as needed.
Current year/prior year is
distinguished by types of context ID
(period end, period start and duration).
Express fiscal year [how to express current year and prior year Reporting period is expressed in Reporting period is expressed in
4-8 XBRL document information handles
on financial statements] context of an instance document. context of an instance document.
those information to express current
year and prior year columns on
financial statements.
IASC Foundation, US SEC JFSA 21/33 Domain Alignment
2af27881-e32f-4481-a3fe-ceae6ea2e6cc.xls
Impact Level Comment for Current Priority for Action Points
(consensus) Impact Level Status actions
IFRS US GAAP EDINET
(consensus) (Aligned /
Different)
Financial statements and ELR 110000
except the notes should be tagged.
Supports tagging narrative data in Current XBRL target in EDINET is only
4-9 Expressing narrative information Tagging of notes
strings and text block item type PFS.
disclosure could also be done via
footnote or additional documents.
Current XBRL target in EDINET is only
PFS and any table is out of scope. At
this moment Statement of change in
Double presentation linkbase ELRs
equity (called as Statement of change
4-10 Expressing tables allow rendering tables from the
in net assets) does not adopt
taxonomy.
dimension, and it has single
presentation link and double
calculation link.
Footnote link handles notes number.
(It's transitional treatment since
4-11 Handling note numbers Not addressed at the moment. Not Addressed
current XBRL target in EDINET is only
PFS.)
The same items are used in the Not implemented (current XBRL target
4-12 Definition of relationships between PFS and notes Not addressed at the moment.
statements and the notes. in EDINET is only PFS.).
XBRL document information includes
below;
- Preparers name
- Financial statement name
- ELRs in label link
- ELRs in presentation link (by each
column in financial statement)
- ELRs in calculation link (by each
4-13 Details of entity information and report information ELR 110000 Addressed in the DEI taxonomy
column in financial statement)
- Context ID ({Relative
year}{Consolidated/non-
consolidated}{Period} )
EDINET XBRL-HTML conversion
module handles those information to
generate HTML.
IASC Foundation, US SEC JFSA 22/33 Domain Alignment
2af27881-e32f-4481-a3fe-ceae6ea2e6cc.xls
Impact Level Comment for Current Priority for Action Points
(consensus) Impact Level Status actions
IFRS US GAAP EDINET
(consensus) (Aligned /
Different)
Correction (resubmit) data always
includes all files, extension taxonomy,
instance and XML for rendering
information.
By resubmit, two digit number in file
name increment as below;
1st: jpfr-asr-X99999-000-2006-03-31-
01-2006-06-28.xbrl
Correcting (resubmitting) information
2nd: jpfr-asr-X99999-000-2006-03-31-
(Case 1. correction of disclosure date) Not addressed this is a implementation
4-14 Not addressed at the moment. 02-2006-06-28.xbrl
(Case 2. correction of XBRL date with no effect to disclosure issue.
data)
Between Case 1 (correction of
disclosure date) and Case 2
(correction of XBRL date with no effect
to disclosure data), there is no major
difference from viewpoint of handling
XBRL data except for that Case 1 is
called "Amendment report" and filing
date in file name should be changed.
The IFRS presentation linkbase
hierarchy mechanism ensures the EDINET XBRL-HTML conversion
consitency of the structure. Whenever There is no mechanism supported to module draws total line in HTML
4-15 Rendering of total lines
a element is calculated via calculation do this. based on the relationship between
link a line should be drawn above the presentation link and calculation link.
item.
Layout information handling [- title of financial statement Those are handled by XML for
4-16 - column title of financial statement Not addressed at the moment. Not addressed. rendering information. EDINET XBRL-
- monetary unit in title of financial statement] HTML conversion module uses those
to generate HTML.
IASC Foundation, US SEC JFSA 23/33 Domain Alignment
2af27881-e32f-4481-a3fe-ceae6ea2e6cc.xls
Towards an Interoperable Taxonomy Architecture
Taxonomy Comparison Framework
Extensions and Instance Guidelines Alignment Section
Impact Level Comment for Current Status Priority for actions Action Points
IFRS US GAAP EDINET (consensus) Impact Level (Aligned /
(consensus) Different)
D Extensions and instance guidelines alignment
1 General considerations
1-1 Information about financial report
high
there are rules and guideline for
corporate extension taxonomy
Rules stated in the IFRS Taxonomy development. This rules and guidelines
1-1-1 Rules for taxonomy extensions Yes Stated in Preparers Guide
Guide (Preparers Guide chapter). are benchmarked and revised with
result of public comment phase and
2nd pilot project.
No DEI kind of taxonomy. Some
information about the report in the ELR
1-1-2 Container for information regarding report type DEI Taxonomy Document information taxonomy
[110000] General information about
financial statements.
ELR [110000] General information
1-1-3 Container for preparer name about financial statements and partly in DEI Taxonomy Document information taxonomy
the context element entity.
Document information taxonomy has
Container for type of statement, column number and relevant
1-1-4 Not addressed. Not addressed structure of report
ELR and contexts association
1-1-5 Document Entity Information (DEI) taxonomy to tag required
company information Specified by receiving institutions in
1-1-6 Frequency of releasing financial report annually, half-yearly, quarterly annually, half-yearly, quarterly
accordance with IFRSs.
XBRL Specification2.1
1-1-7 Other documents, specifications, or standards to be followed XBRL 2.1, XDT XBRL 2.1, XDT FRIS(published on 2004-11-14)
FRTA(published on 2005-4-25)
high
One statement can contain as many
Creating multiple financial document from single issuer at the Issuer prepares instance document for
1-1-8 Not explicitly addressed. funds as desired, each with its own
same time (e.g. series fund, guaranter...) each individual fund.
member along a series and class axis.
number of submissions is stored as a
part of filename for extension
Not explicitly addressed. Possibility to
taxonomy and instance document.
use dimensions restatements and
1-1-9 Rule to re-submission (amendment) Use Scenerio dimension Increment number is added in
creation date in combination to
Namespace URI for extension
resubmit and restate previous values.
taxonomy.
IASC Foundation, US SEC JFSA 24/33 Extensions & Instance Alignment
2af27881-e32f-4481-a3fe-ceae6ea2e6cc.xls
Impact Level Comment for Current Status Priority for actions Action Points
IFRS US GAAP EDINET (consensus) Impact Level (Aligned /
(consensus) Different)
Re-use of taxonomy and instance
Left to receiving institutions discretion.
previously made are accepted in the
IASCF is not receiver. Support by the
below cases:
1-1-10 Rule for re-use of taxonomy and instance previously made means of change log (future versioning Not addressed
- Securities Registration
report) to mograte extensions and
Report
instances to new taxonomy versions.
- Attachment for Amendment Report
By the means of the IFRS Taxonomy
1-1-11 Preparing of entry point taxonomies No
Modules Manager
2 Extension preparation guidelines
2-1 Compliance with XBRL 2.1 Spec and best practices
high
-Extension taxonomy must be FRTA
compliant with some exceptions
-All 'AUTO' FRTA validations are done
FRTA waivers are documented. Five waivers are documented, all of
by EDINET system right before
2-1-1 FRTA compliance Entities may use FRTA for quality which have been reported as FRTA
submission.
checks but it is not required. bugs.
-Issuer gets results of AUTO
validations whether EDINET detects a
FRTA violation or not
2-2 Physical level
XBRL documents shall not contain any
invalid or extended ASCII characters
(e.g. foreign language characters),
inconsistent schema, inconsistent
reference link base, inconsistent label
link base, inconsistent presentation link
2-2-1 Acceptable character code for extention taxonomy Not explicitly required. UTF-8
base, inconsistent definition link base,
or inconsistent calculation link base.
Extended-ASCII characters or SGML
tags shall not be used within XBRL
document text
high
id my_entity_role-XXXXXX
roleURI
PG directs a naming convention in
http://www.my_entity.com/role/XXXXXX
which the URI is derived from the Naming rule for ELR, link
definition [XXXXXX] Name of the there are described into "Framework
2-2-2 Naming convention taxonomy URI and its description is of role and context would
statement or Notes | Dimension – Design Guide"
the form "000000 - Statement - be "high"
Name of the note or name of the
Statement of Income"
dimension
IASC Foundation, US SEC JFSA 25/33 Extensions & Instance Alignment
2af27881-e32f-4481-a3fe-ceae6ea2e6cc.xls
Impact Level Comment for Current Status Priority for actions Action Points
IFRS US GAAP EDINET (consensus) Impact Level (Aligned /
(consensus) Different)
low
Extension Schema:
{namespace prefix}-{date of reporting
entry-point_2008-04-17.xsd
EDGAR rules. 32 characters at most. period end}-{number of submission}-
my_entity_2009-04-30.xsd
Format is: {date of submission}.xsd
pre_my_entity_2009-04-30.xsd
filename naming rules for link base is
cal_my_entity_2009-04-30.xsd
2-2-3 Filename for extension taxonomy {ticker}{extra letters}- mostly same with extension schema's
def_my_entity_2009-04-30.xsd
CCYYMMDD_{pre,cal,def…}.xml Is one.
ref_my_entity_2009-04-30.xsd
the period end date.
lab_my_entity_2009-04-30.xsd
e.g. jpfr-asr-E99999-000-2008-03-31-
01-2008-06-10.xsd
2-3 Selecting DTS
Taxonomy sets categorized by 24
Entry point creation by users or with the industries, and 6 types of reports.
Use predefined entry points. Should
2-3-1 Selecting DTS help of ITMM (no predefined entry Filer selects base taxonomies and
create own entry point.
points in the IFRS taxonomy). pattern files.
Usual DTS creation rules. LinkbaseRef
to necessary linkbases (and so the Import all required concept, relationship
disclovery of relevenat schema files). No changes to taxonomy witout and document information taxonomies
2-3-2 Importing extended schema file
The entry point schema should be later extension and pattern files from corporate
imported into entity specific extensions extension taxonomy.
schema.
Import all required concept, relationship
Does not have to be necessarily
and document information taxonomies
2-3-3 Importing concept layer imported but will be referenced via
and pattern files from corporate
linkbases.
extension taxonomy.
Import all required relationship layer
schemas and refer all required pattern
2-3-4 Relationship layer Referenced via linkbaseRef.
files (with linkbaseRef statement) from
corporate extension taxonomies.
2-4 ELR, Namespace URI and Prefix
Expect filers to create there on ELR by Not permit to add / modify / remove
2-4-1 Adding/modifying ELR copying the base template defined in ELR which is defined by EDINET
the taxonomy. taxonomy.
high
There are rules and guidelines are
Three approaches (clean, reuse and No restrictions. They are encouraged there:
2-4-2 Rules for adding ELR
mixed). in the PG. -adding new extended link role is
prohibited
id my_entity_role-XXXXXX
roleURI
http://www.my_entity.com/role/XXXXXX
definition [XXXXXX] Name of the
2-4-3 Naming conventions for ELR if the adding ELR is allowed None None
statement or Notes | Dimension –
Name of the note or name of the
dimension
IASC Foundation, US SEC JFSA 26/33 Extensions & Instance Alignment
2af27881-e32f-4481-a3fe-ceae6ea2e6cc.xls
Impact Level Comment for Current Status Priority for actions Action Points
IFRS US GAAP EDINET (consensus) Impact Level (Aligned /
(consensus) Different)
low
http://info.edinet-
fsa.go.jp/jp/fr/gaap/{EDINET code}-{sub
code}/{report type}/{date of reporting
Namespace URI
period end}/{number of
http://www.my_entity.com/xbrl/ifrs/YYY
2-4-4 Namespace URI for extension taxonomy http://xbrl.{company}.com/CCYY submission}/{date of submission}
Y-MM-DD
e.g.:http://info.edinet-
fsa.go.jp/jp/fr/gaap/E99999-
000/asr/2008-03-31/01/2008-06-10
low
jpfr-{report type}-{EDINET code}-{sub
code}
2-4-5 Namespace prefix for extension taxonomy Namespace prefix myEntity ticker symbol
e.g. jpfr-asr-E00001-000
2-5 Adding new concept in schema
There are rules and guidelines are
First in cases where a concept is not First in cases where a concept is not there:
already defined in the IFRS Taxonomy, already defined in the IFRS Taxonomy, -Adding a new element to corporate
2-5-1 Principle to add new accounting line item
an entity-specific concept should be an entity-specific concept should be extension taxonomy is acceptable only
added. added. If the new added concept is not defined
in EDINET taxonomy.
Ensure there are no duplicate elements
Adding duplicate concept [Is adding new element allowed if the
(same value) in the instance document
2-5-2 meaning of new element is the same as an element in base No No
(same taxonomy concept, same
(core) taxonomy?]
context, same units, same value)
Adding slightly different concept [Is adding new element allowed IFRS defines extension mechanism for
No - If it changes the value then it ia
2-5-3 if the meaning of new element is slightly different from an adding new concepts and linking them No
new element.
element in base (core) taxonomy?] in the IFRS Taxonomy Guide.
Adding concept with larger scope [Is adding new element
allowed if the meaning of new element and an element in base
IFRS defines extension mechanism for No. use 2 elements in the base
(core) taxonomy have material difference?
2-5-4 adding new concepts and linking them Yes taxonomy (in case of the left example,
(the meaning of the account on the statement is larger than the
in the IFRS Taxonomy Guide. Goodwill and Other-IA)
element in base (core) taxonomy)
E.g.: Goodwill and other intangible assets]
Adding concept with material difference [Is adding new element
allowed if the meaning of new element and an element in base
IFRS defines extension mechanism for
(core) taxonomy have material difference? No. use the element in the base
2-5-5 adding new concepts and linking them Up to the filer
(the meaning of the account on the statement is more specific taxonomy and add a footnote
in the IFRS Taxonomy Guide.
than the element in base (core) taxonomy)
E.g.: Litigation settlement for HDD defects]
IFRS defines extension mechanism for
Adding other concepts [Is adding new element allowed other
2-5-6 adding new concepts and linking them Yes Yes.
than the above case?]
in the IFRS Taxonomy Guide.
Element name is associated with
Camel Case from English standard Camel Case from English standard English verbose label.
2-5-7 Concept naming
label. label. (English verbose label without
whitespace)
2-5-8 Concept ID naming Namespace pre-fix + element name. Namespace pre-fix + element name. Namespace pre-fix + element name.
According to XBRL 2.1 (mostly According to XBRL 2.1 (mostly
2-5-9 Data type monetaryItemType only
monetary or string). monetary, textblock or string).
Item or hypercube (rarely or not at all
2-5-10 Substitution group Item or hypercube , never tuple. item only
dimension or tuple).
According to XBRL 2.1 (debit, credit or According to XBRL 2.1 (debit, credit or
2-5-11 Balance According to XBRL 2.1 no balance are allowed.) no balance are allowed.)
According to XBRL 2.1 (debit, credit or According to XBRL 2.1 (debit, credit or
2-5-12 Period type According to XBRL 2.1 no balance are allowed.) no balance are allowed.)
Rules for abstract concepts established
2-5-13 Abstract Adding of abstract concept is allowed Adding of abstract concept is allowed
in the IFRS Taxonomy Guide.
2-5-14 Nillable must be 'true' must be 'true' must be 'true'
IASC Foundation, US SEC JFSA 27/33 Extensions & Instance Alignment
2af27881-e32f-4481-a3fe-ceae6ea2e6cc.xls
Impact Level Comment for Current Status Priority for actions Action Points
IFRS US GAAP EDINET (consensus) Impact Level (Aligned /
(consensus) Different)
2-5-15 Rule for adding accounting line item into C/F statement Not explicitly addressed. Cash in is a debit, cash out is a credit. input value is equal to display value.
2-6 Adding label link for newly added element
English and entity languages Japanese and English are mandatory
2-6-1 Label languages to be assigned US English labels are used
recommended. for all labels
2-6-2 Standard label Yes Yes Yes (Must)
If necessary according to the rules for If necessary according to the rules for Yes (if necessary according to the rules
2-6-3 Total label
calculations. calculations. for calculations)
2-6-4 Period start/end label If necessary. If necessary. Yes (if necessary)
2-6-5 Verbose label If necessary. No Yes (Must)
2-6-6 Negative label No If necessary. Must not be used in C/F
Ensure there are no documentation
to explain about the element, normally
Not required. May be used as labels (definitions) in the extension
2-6-7 Documentation Label it would be named same as verbose
necessary. taxonomy which were added to existing
label
elements in the standard taxonomy.
Yes. According to the rules for fliping Yes. According to the rules for fliping
No rules regarding Negated label
2-6-8 Negated label the signs as explained in the IFRS the signs as explained in the Preparers
definition
Taxonomy Guide. Guide.
2-7 Reference Linkbase
PG rules generally point you in the
direction of NOT adding new elements.
Abstract elements are fine. PG rules
of thumb guide you to create "blank
slate" extension links and arrange the
elements there as you wish.
Concepts should have common practce Extending reference link base is
2-7-1 Adding authoritative reference link base Calculation relationships are not
reference role for entity. prohibited
definitional.
Ensure there are no references in the
extension taxonomy which were added
to existing elements in the standard
taxonomy.
There are rules and guidelines are
No rules at this time. Adding
Rules for relationship between extended element and Concepts should have common practce there:
2-7-2 references to existing elements is
authoritative reference reference role for entity. -extending reference link base is
prohibited.
prohibited
2-8 Adding link bases for user extended element in relationship layer
Three approaches clean, reuse or Must be extended and added into these
2-8-1 Adding link bases for user extended element in relationship layer Companies recreate the ELR
mixed concerning the linkbases. link bases precisely.
Ensure that every new extension
Three approaches clean, reuse or element should contain at a minimum a
2-8-2 Presentation linkbase Reuse approach is preferred
mixed concerning the linkbases. presentation link and a standard label.
Instance documents shall be checked
for consistency against the calculation
Consistent with presentation linkbase if link bases to detect inconsistencies
2-8-3 Calculation linkbase Reuse approach is preferred
calculations necessary. between calculated totals and reported
totals
Must be detached from extension
Mirroring presentation linbkbase unless taxonomy when taxonomy extension is
2-8-4 Definition linkbase used to add tables
new dimension. finished.
2-9 Dimensions
PG rules and rules of thumb guide you high
EDINET does not use
to use these appropriately.
dimension so far, but
2-9-1 Rules for including dimension in extended taxonomy New dimensions may be added. n/a
this must be high.
Typed members shall not be used in
extension taxonomies.
3 Instance preperation guidelines
3-1 General information
IASC Foundation, US SEC JFSA 28/33 Extensions & Instance Alignment
2af27881-e32f-4481-a3fe-ceae6ea2e6cc.xls
Impact Level Comment for Current Status Priority for actions Action Points
IFRS US GAAP EDINET (consensus) Impact Level (Aligned /
(consensus) Different)
low
by Report. All required financial
statements including BS, PL, CF, SS
PG identifies this as a full financial are in 1 file. In case of a issuer reports
3-1-1 Granularity of instance document (by Statement, by report…) Not addressed.
statement. both consolidated and individual at the
same time, all information must be
combined into 1 file as well.
high
There are rules and guideline for
instance document creation. This rules
IFRS Taxonomy Guide (Preparers
3-1-2 Rules for instance documents PG identifies a number of Rules. and guidelines are benchmarked and
Guide chapter).
revised with result of public comment
phase and 2nd pilot project.
Companies shall provide absolute
relative path only, as it is supposed to
Recommended relative path and paths for references to base
3-1-3 Location of taxonomy which is individually created by a company be stored in the same folder as
storage in the same folder. taxonomies and relative paths for
instance
extension taxonomies.
3-1-4 Acceptable character code for instance Not addressed. UTF-8
3-2 Compliance with XBRL 2.1 Spec and best practices
-Instance document must be FRIS high
compliant with some exceptions
-All 'AUTO' FRIS validations are done
by EDINET system right before "Foreign taxonomy
PG rules have the effect of enforcing
3-2-1 FRIS compliance (overview) Not addressed. submission. Acceptance Policy" asks
various FRIS rules
-Issuer gets results of AUTO FRIS compliance.
validations weather EDINET detects a
FRIS violation or not
3-2-2 FRIS violations (detail) Not addressed. Yes
3-3 Rules for instance documents
File name must be include specific
information of instance, such as report
3-3-1 Filename for instance my_entity_2009-05-15.xbrl Follow Edgar Manual type, EDINET code, Ordering number,
end day of the period, number of
submission, and etc.
3-4 Rules for context and UNIT
Entity scheme The taxonomy does not enforce this but low
http://www.my_entity.com/ifrs/ the PG mandates the use of an SEC Name of the company (both Japanese
3-4-1 Entity information
Entity identifier value My entity scheme with the full 10 digit CIK as and English)
identifier.
The entire 10-digit Central Index Key
(CIK) code assigned by the SEC as the
Scheme:
unique company identifier shall be used
http://info.edinet-fsa.go.jp
3-4-2 Entity identifier code Entity identifier value My entity as the company identifier in the
EDINET Code:
following way: <identifier
"E" nnnnn-nnn
scheme="http://www.sec.gov/CIK">xxx
xxxxxxx</identifier>.
3-4-3 Handling multiple entities Not explicitly addressed. Handled by Legal Entity dimensions. input as separate instance document.
3-4-4 Handling duplicate contexts Not explicitly addressed. Not explicitly addressed. duplicate contexts are not allowed
Referring to flow element for a period low
(d stands for duration) FY[YY][Q1 | Q2
context ID is automatically defined
… | M1 | M2 …]d_[dimensional
based on the combination of relative
scenario value(s)] (for example
period type, consolidated/non-
FY08d_Cars_Europe or
consolidated and instant/duration.
FY07Q3d_Restated)
DI has context grouping
3-4-5 Context ID Referring to stock element at the end of Any XML ID
E.g. context ID for current year, information
a period (e stands for end) FY[YY][Q1 |
consolidated and instant is:
Q2 … | M1 | M2 …]e_[dimensional
scenario value(s)] (for example
"CurrentYearConsolidatedInstant"
FY08e_Cars_Europe or
FY07Q3e_Restated)
Correspondence between statements and context [Which
Correspondance not addressed Correspondance not addressed document information taxonomy and
3-4-6 period type, start date, end date or instant should be chosen in
explicitly explicitly instance document
accordance with the type of reports, PL, BS, CF and SS?]
Context period definition [The start and end date of financial document information taxonomy and document information taxonomy and
3-4-7 Yes
year should be defined correctly?] instance document instance document
Context period overlap [Allowed to create the context which
document information taxonomy and document information taxonomy and
3-4-8 means start date, as the end date of prior period would be better No
instance document instance document
to be referred.]
IASC Foundation, US SEC JFSA 29/33 Extensions & Instance Alignment
2af27881-e32f-4481-a3fe-ceae6ea2e6cc.xls
Impact Level Comment for Current Status Priority for actions Action Points
IFRS US GAAP EDINET (consensus) Impact Level (Aligned /
(consensus) Different)
Dimensions shall only be used within
3-4-9 Segment Not used only use to describe "non-consolidated"
segment and not scenario of contexts.
Limited use, subsidiary, parent etc. No
3-4-10 Pre-defined segment Not used only use to describe "non-consolidated"
business specific segments
Constructed according to the XBRL The XBRL <scenario> element is not
3-4-11 Scenario not used
Dimensions 1.0 specification used. We are considering forbidding it,
in fact. There is a scenario axis within medium
The XBRL <scenario> element is not
used. We are considering forbidding it,
Constructed according to the XBRL NonConsolidated: context for non- can be generic
3-4-12 Pre-defined scenario in fact. There is a scenario axis within
Dimensions 1.0 specification consolidated dimension?
the segment, containing Restated,
Actual, and Forecast.
For currencies Currency code (for low
example EUR, USD, GBP, PLN etc.)
monetary: JPY
3-4-13 Unit ID For decimals Pure Any XML ID
measure: "iso4217*JPY"
For shares Share
3-5 Rules for value
Rounded to thousands -3 high
decimal="-6" for millions; decimal="-3"
Rounded to millions -6 set "decimal=-6" to describe "in million"
for thousands, but the content of the
3-5-1 Precision/decimal for different scales Rounded to two decimal places 2 and "decimal=-3" to describe "in
element is of course the full number
Exact numbers INF thousand"
with all necessary zeroes.
Yes, as that may cause confusion that
Fractions and decimals [If decimal = -3 or -6 is set, fractional
3-5-2 software application could read
part must be all 0]
fractional part, 0 or round off
3-5-3 n/a, n/d, material and not material Not addressed. Not addressed. this item seems abstract = true
3-5-4 Representing n/a, nothing and "not disclosed" Not addressed. Not addressed. yes
3-5-5 Representing "material" and "not material" Not addressed. Not addressed. Not addressed.
0. (If the value is really 0, which doesn't
3-5-6 Representing fractional part Not addressed. Not addressed. have fractional part at all, it should be
defined nil)
3-5-7 Acceptance of minus zero (-0) Not addressed. No able to accept and rendered
3-5-8 Acceptance of the user defined element which does not contain Not addressed. Not addressed. not accept
3-5-9 any value, neither nil, 0, -0, or N/A.
Acceptance to contain identically same definition elements Not addressed. Not addressed. not allowed
3-5-10 Rules for rendering Information Not addressed. Not addressed. yes
yes for rendering, calculation
3-5-11 Linking "report - statement - ELR - contexts" Not addressed. Not addressed. consistency checking and context
grouping
No rules just recommendation that Manual checks and required ELR and
Rules for the handling of "inconsistent" calculation link base
3-5-12 some calculation checks can be Manul checks context linkage information is provided
check results
waived. by document information
3-6 Rules for footnote linkbase
If "footnote" means "XBRL footnote" medium
there are no rules requiring nor
forbidding the use of footnotes. Issuer is able to use footnote link for
3-6-1 Rules for footnote linkbase usage No specific rules. Consideration has been given to a numbering for footnote (actual text is
special footnote to indicate that a written in HTML with footnote number)
disclosure or figure has been "derived
from audited financials".
yes, to connect to HTML based
3-6-2 Representing footnote ID (Number) No specific rules. No specific rules.
footnote
Placeholder for footnotes for facts [Where the footnote for each yes, to connect to HTML based
3-6-3 No specific rules. No specific rules.
value located on] footnote
Can be used for additional textual Can be used for additional textual EDINET rule allows to use footnote link medium
information concerning reported fact information concerning reported fact to link between fact and footnote
3-6-4 Characteristics of footnote linkbase
but also for XHTML content in order to but also for XHTML content in order to number
render explanatory disclosures. render explanatory disclosures.
http://info.edinet- high
fsa.go.jp/jp/fr/gaap/role/:
Will be used for disclosure of material
3-6-5 Usage of custom arcroles Not used. - NotesNumber
and non material items
- NumberPeriodStart
- NumberPeriodEnd
3-7 Dimensions
PG guides users to extend using only high
minimal changes in preference to
others. There is a sequence of more
3-7-1 Rules for creating instance document with dimension According to XDT. invasive extensions including the n/a
selection of domain members, addition
of domain members, addition of axes,
addition of tables.
IASC Foundation, US SEC JFSA 30/33 Extensions & Instance Alignment
Impact Priority
Level
none 1 (high)
low 2 (medium)
medium 3 (low)
high
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