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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
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
slide4

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

slide15

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>

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>

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>

...

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