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iXBRL PowerPoint Presentation

iXBRL

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iXBRL

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  1. iXBRL

  2. iXBRL What is it? • Proposed Recommendation by xbrl.org • Embeds XBRL within HTML or XHTML document • HTML/XHTML tags used for rendering information • Eliminate the need to create an instance document of XBRL tagged financial statements data AND • Separate document for displaying those data • Leaves control over F/S display/rendering to author of data.

  3. iXBRL – How does it work • F/S data values are contained with iXBRL elements • <iXbrl>45600</iXbrl> • The <iXBRL> tags are embedded with the <HTML> or <XHTML) tags

  4. iXBRL – Browser vs Processor • Web Browser’s ignore the <iXBRL> elements • Treated as comments • Web Browser’s process the <HTML> • iXBRL Processor • Converts the <iXBRL> elements to standard based XBRL Instance Documents

  5. iXBRL – Processor • Purpose: • To Generate XBRL from iXBRL • WITHOUT reference to a taxonomy

  6. iXBRL - What’s it Look Like <td align="right" valign="bottom"> <small style="font-family: 'Arial'; font-size: 80%;"> <b> <ix:nonFraction name="us-gaap:CashAndCashEquivalentsAtCarryingValue" contextRef="fy10e" unitRef="USD" decimals="-6" format="ixt:numcommadot" scale="6">6,076</ix:nonFraction> </b> </small> </td>

  7. iXBRL - Sepcificaiton • Namespace • ix:http://www.xbrl.org/2008/inlineXBRL/ • Elements: • ix:denominator • ix:exclude • ix:footnoteLink • ix:fraction • ix:header • ix:hidden • ix:nonFraction • ix:nonNumeric • ix:numerator • ix:references • ix:resources • ix:tuple

  8. ix:nonfraction • XBRL numeric item

  9. ix:Nonnumeric • XBRL non-numeric item • For example, Footnotes:

  10. ix:resources • Contains the Reference elements from XBRL