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ACG 6415. XBRL Instance Documents. XBRL Facts. Information Report By a Specific Entity Specific Period of Time Specific Currency. XBRL – The Pieces. Instance Document Contains the data items which represent the financial data in financial reports Financial Statements Disclosures

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ACG 6415

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Acg 6415

ACG 6415

XBRL Instance Documents


Xbrl facts

XBRL Facts

  • Information Report

  • By a Specific Entity

  • Specific Period of Time

  • Specific Currency


Xbrl the pieces

XBRL – The Pieces

  • Instance Document

    • Contains the data items which represent the financial data in financial reports

      • Financial Statements

      • Disclosures

        • Block (Currently)

        • Detailed (After 1st year filings)

  • Taxonomy

    • Defines elements and relationships

      • Schema for a particular reporting group

        • Banking & Savings

        • Brokers & Dealers

        • Commercial & Industrial

        • Insurance

        • Real Estate


Acg 6415

Source: Charlie Hoffman, http://xbrl.squarespace.com/journal/2009/6/21/high-level-model-of-xbrl.html


Xbrl instance document structure

XBRL Instance Document Structure

  • Root Element

    • NameSpace Declarations

  • References

    • Schema Declarations

  • Context

    • Who’s financial data

    • What Period

  • Units of Measure

    • Currency

    • Shares

  • Items

    • Elements of the Financial Statement


1 root element

1. Root Element

  • Element Name = xbrl

    • All namespace declarations

    • XBRL usually will contain many

      • xmlns:us-gaap=“http://xbrl.us/us-gaap/2009-01-31”

      • xmlns:link=“http://www.w3.org/2003/linkbase”

      • xmlns:xbrli=“http://www.xbrl.org/2003/instance”

      • xmlns:xlink=“http://www.w3.org/1999/xlink”

        <xbrli:xbrl xmlns:us-gaap ... xmlns:link ... xmlns:xbrli .... xmlns:xlink>


2 schemaref element

2. schemaRef element

  • Used to link a taxonomy schema to the instance document

    • Must be one Taxonomy Reference used to validate the Instance Document

  • First Child Element

    • schemaRef

    • Attributes:

      • xlink:type=“simple”

      • xlink:href=“URI”

    • <schemaRef xlink:type=“simple” xlink:href=“http://taxonomies.xbrl.us/us-gaap/2009/us-gaap-std-2009-01-31.xsd” />


3 context

3. Context

  • id attribute

    • Used later to associate meta-data with financial reporting item

      • Can be anything

      • Like a namespace prefix

        <xbrli:context id=“WhateverYouWant”>

  • Complex element with 4 parent elements

    • Entity

      • Uniquely identifies the entity

    • Period

      • Instant

      • Duration

    • Scenario

      • What types of facts

        • Actual, Restated, Budgeted, etc.

    • Segment

      • Information about segment being reported


3a entity element

3a. Entity element

  • Identifier element

    • scheme attribute

      • Depends on reporting purpose

        • SEC identifier, NYSE symbol, etc.

          <entity>

          <identifier scheme=“http://www.sec.gov”>0000101829</xbrli:identifier>

          </entity>


3b period element

3b. Period Element

  • <period>

    • <instant>2007-11-06</instant> or...

    • <startDate>2007-01-01</startDate>

    • <endDate>2007-12-31</endDate> or...

    • <forever> element can be used

  • </period>

  • Must use yyyy-mm-dd format


4 unit of measure

4. Unit of Measure

  • id attribute

    • Used as a reference

    • Same as Context element

  • Measure element

    • Value describing unit of measure

      • USD

      • EUR

      • JPY

      • xbrli:shares


4 unit of measurement code

4. Unit of Measurement code

  • Currency

    <xbrli:unit id=“USD”

    <xbrli:measure>iso4217:USD</xbrli:measure>

    </xbrli:unit>

  • Shares

    <xbrli:unit id=“shares”>

    <xbrli:mesure>xbrli:shares</xbrli:measure>

    </xbrli:unit>


5 items

5. Items

  • Single Fact being reported

  • Element name comes from US GAAP 1.0

  • Determine element names from viewer

  • Attributes

    • contextRef

    • unitRef

    • decimals

      • To how many decimal places is a fact accurate

    • or precision

      • How many digits are significant

    • label

      • How should element be named in report


Decimal attribute

Decimal Attribute

Source: http://www.xbrlwiki.info/index.php?title=Best_Practices_on_Data_Definitions


Acg 6415

Source: Charlie Hoffman, http://xbrl.squarespace.com/journal/2009/6/22/xbrl-instance-graphic.html


The taxonomy viewer

The Taxonomy Viewer

  • Use to find element names to use for tagging data and disclosures

  • For each element (not abstract items)

    • Labels

      • Standard

      • Documentation

      • Total

    • References

      • To authoritative literature

    • Properties

      • Element name

      • Namespace

      • Type (monetary, shares, etc.)

      • Normal Balance (debit or credit)

      • Time (instant or period)


All together

All together

<?xml version=“1.0”?>

<xbrli:xbrl xmlns:...>

<link:schemaRef xlink:... Point to schema>

<xbrli:context id=.....>

<xbrli:entity>

<xbrli:period>

<xbrli:unit id=.....>

<xbrli:measure>

<us-gaap:financial statement items>

....

</close tags>


Acg 6415

Source:


Linkbases

Linkbases

  • Reference

    • relationships between elements and external regulations or standards

  • Label

    • elements are connected to human readable labels

  • Presentation

    • How elements appear

  • Calculation

    • How elements are used in calculations

  • Dimensions

    • How to create tables for footnote disclosures


Reference linkbase

Reference Linkbase

<reference xlink:type="resource"

  xlink:role="http://www.xbrl.org/2003/role/presentationRef"

  xlink:label="CashFlowsFromUsedInOperationsTotal_ref">

       <ref:Name>IAS</ref:Name>

       <ref:Number>7</ref:Number>

       <ref:Paragraph>14</ref:Paragraph>

</reference>

<reference xlink:type="resource"

  xlink:role="http://www.xbrl.org/2003/role/measurementRef"   xlink:label="CashFlowsFromUsedInOperationsTotal_ref">

      <ref:Name>IAS</ref:Name>

      <ref:Number>7</ref:Number>

      <ref:Paragraph>18</ref:Paragraph>

      <ref:Subparagraph>a</ref:Subparagraph>

</reference>


Label linkbase

Label Linkbase


Presentation linkbase

Presentation Linkbase

  • uses parent-child relations to organize elements

  • Assets

    • Current

      • Cash

      • Receivables

        • Accounts

        • Interest

      • Inventory

    • Long-Term

      • Property, Plant and Equipment

      • Intangible Assets

      • Notes Receivable

  • The “order” attribute of the presentationArc specifies the order in which child concepts should appear with respect to their sibling concepts.


Marathon oil presentation

Marathon Oil Presentation

<link:loc xlink:href="http://xbrl.us/us-gaap/1.0/elts/us-gaap-2008-03-31.xsd#us-gaap_DueFromRelatedPartiesCurrent" xlink:label="lbl_DueFromRelatedPartiesCurrent" xlink:type="locator"/>

<link:presentationArc order="23.3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lbl_AssetsCurrentAbstract" xlink:to="lbl_DueFromRelatedPartiesCurrent" xlink:type="arc"/>

<link:loc xlink:href="http://xbrl.us/us-gaap/1.0/elts/us-gaap-2008-03-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="lbl_CashAndCashEquivalentsAtCarryingValue" xlink:type="locator"/>

<link:presentationArc order="21.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lbl_AssetsCurrentAbstract" xlink:to="lbl_CashAndCashEquivalentsAtCarryingValue" xlink:type="arc"/>

http://snipr.com/lc15r [www_sec_gov]


Calculation linkbase

Calculation Linkbase

<calculationArc xlink:type="arc"  xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item"  xlink:from="GrossProfit" xlink:to="RevenueTotal"  order="1" weight="1" use="optional"/>

<calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="GrossProfit" xlink:to="CostOfSales"  order="2" weight="-1" use="optional"/>

  • Gross Profit = Revenue – CGS

  • Linkbase

  • Gross Profit

  • Revenue (1)

  • CGS (-1)

  • Lower level elements sum up to or are subtracted from upper level elements


Weights in calculations

Weights in Calculations

  • weight is a required attribute on calculationArcelements; it must have a non-zero decimal value; for summation-itemarcs, the weight attribute indicates the multiplier to be applied to a numeric item value (content) when accumulating numeric values from item elements to summation elements; a value of "1.0" means that 1.0 times the numeric value of the item is applied to the parent item; a weight of "-1.0" means that 1.0 times the numeric value is subtracted from the summation item; there are also rules that are applied to the calculation of elements possessing opposite balance attribute values ('credit' and 'debit');


Marathon oil calculation

Marathon Oil Calculation...

<link:calculationArc order="1.0" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="lbl_AssetsCurrent" xlink:to="lbl_CashAndCashEquivalentsAtCarryingValue" xlink:type="arc"/>

<link:calculationArc order="2.0" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="lbl_AssetsCurrent" xlink:to="lbl_AccountsReceivableNetCurrent" xlink:type="arc"/>

<link:calculationArc order="3.0" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="lbl_AssetsCurrent" xlink:to="lbl_ReceivablesFromUnitedStatesSteelCurrent" xlink:type="arc"/>

<link:calculationArc order="4.0" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="lbl_AssetsCurrent" xlink:to="lbl_DueFromRelatedPartiesCurrent" xlink:type="arc"/>

<link:calculationArc order="5.0" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="lbl_AssetsCurrent" xlink:to="lbl_InventoryNet" xlink:type="arc"/>

<link:calculationArc order="6.0" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="lbl_AssetsCurrent" xlink:to="lbl_


Dimension linkbase

Dimension Linkbase

  • Used to create tables

    • Simple

    • Pivot type

  • Utilizes the Context element to define the table using:

    • Segment element which defines:

      • Axes

        • Dimension

          • Characteristics of a fact (e.g. deferred revenue from x)

      • Domains

        • Contains a set of members

        • Members

          • Column Headers (horizontal axis)

      • Line Items

        • Row Header (vertical axis)


Deferred revenue

Deferred Revenue

  • Find the disclosure in the viewer = Disclosure Deferred Revenue

  • Open the Text Box element

  • Open the [Axis] element – this is for the column heading (dimension)

  • Open the [Domain] element – this leads to the cell headings

  • Select the [Member] elements for your table


Context element for table

Context element for table

<context id=“LayawaySaleSept30-2008”>

<xbrli:entity>

<xbrli:identifier scheme=“www.nasdaq.com”>MYBK</xbrli:identifier>

<xbrli:segment>

<xbrli:explicitMemberdimension=“us-gaap:DeferredRevenueArrangementTypeAxis”>us-gaap:LayawaySaleMember</xbrli:explicityMember>

</xbrli:segment>

</xbrli:entity>

...


Data items for table

Data items for Table

...

<us-gaap:DeferredRevenueCurrent contextRef=“LayawaySaleSept30-2008” unitRef=“USD” decimals=“0”>80000</us-gaap:DeferredRevenueCurrent>

<us-gaap:DeferredRevenueNoncurrent contextRef=“LayawaySalesSept30-2008” unitRef=“USD” decimals=“0”>40000</us-gaap:DeferredRevenueNoncurrent>

...


Lets build this table

Lets Build this table....


Use the viewer

Use the Viewer

  • Find the disclosure in the viewer

  • Open the Text Box element

  • Open the [Axis] element – this is for the column heading (dimension)

  • Open the [Doman] element – this leads to the cell headings

  • Select the [Member] elements for your table


Create context for each member

Create Context for each Member

<xbrli:context id=“”>

<xblri:entity>

<xblri:identifier scheme=“”>MYBK</xblri:identifier>

<xblri:segment>

<xbrli:explicitMember dimension=“INSERT AXES ELEMENT NAME HERE”>INSERT MEMBER ELEMENT NAME HERE</explicitMember>

</xblri:segment>

</entity>

</xbrli:context>

  • Continue creating contexts for each member in the table


Add line element as item in instance document

Add Line Element as ITEM in Instance Document

<us-gaap:INSERT LINE ITEM ELEMENT NAME HERE contextRef=“” unitRef=“” decimals=“”>nnnnnn</us-gapp....>

  • Continue creating items for each Line item in the table


Extension taxonomies

Extension Taxonomies

  • Though XBRL has 14,000 element names

  • You may have a unique item

  • XBRL is extensible

    • Link to the new taxonomy in the

    • Link:schemaRef element


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