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iXBRL

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  1. iXBRL

  2. iXBRL What is it? • Recommendation by xbrl.org (1.0) • 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 – Who is Using it? • Her Majesties Revenue & Customs (HMRC) • for accounting periods ending on or after 1 April 2010, Company Tax Returns must be filed online. • In all cases where a Company Tax Return is filed online, the computations must be in Inline eXtensible Business Reporting Language (iXBRL) format. • For most companies and organisations, accounts forming part of the return must also be in iXBRL format HMRC

  4. HMRC – What must be tagged? • The starting point is the accounts you are required to send as part of a Company Tax Return in iXBRL format. • For example, a company incorporated under the Companies Act is required to send the individual accounts they are required to prepare for their members - a balance sheet, a profit and loss account, and notes to the accounts • including any Directors’ and Auditor’s reports similarly required. • All instances of data within the balance sheet, profit and loss account and notes to the accounts must be tagged. If a data item appears more than once then it must be tagged each time. • The Directors’ report and Auditor’s report must also be tagged, but only to the extent that data within these are also within the Directors’ report and Auditor’s report sections the taxonomy (together with general information, such as company name, CRN, etc). • Prior period comparative figures within the accounts should be tagged.

  5. iXBRL Namespaces Used

  6. 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

  7. 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

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

  9. 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>

  10. Rules for iXBRL • Root Element - <html> • Two types of elements • ix (inline XBRL) • ixt (inline XBRL transformation) • Required: • ix:header (which must contain) • ix:references • XBRL schemaRef • ix:resources • XBRL context element • XBRL unit element • At lest one fact within ix element • ix:nonFraction, ix:NonNumeric, ix:footnote <ix:header> <ix:references> <link:schemaRef…> </ix:references> <ix:resources> <xbrl:context …> <xbrl:unit …> </ix:resources> </ix:header> <ix:nonFraction name=“us-gaap…”

  11. 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

  12. ix:nonfraction • XBRL numeric item

  13. ix:nonFraction attributes • name="us-gaap:CashAndCashEquivalentsAtCarryingValue” • format="ixt:numcommadot” • id="001” • contextRef="AsOfDec312012” • unitRef="USD” • decimals="-3” • scale="-3"

  14. ixt:transformation types 2.3 Transform function: ixt-datedoteu.xml
2.4 Transform function: ixt-datedotus.xml
2.5 Transform function: ixt-datelonguk.xml
2.6 Transform function: ixt-datelongus.xml
2.7 Transform function: ixt-dateshortuk.xml
2.8 Transform function: ixt-dateshortus.xml
2.9 Transform function: ixt-dateslasheu.xml
2.10 Transform function: ixt-dateslashus.xml
2.11 Transform function: ixt-numcomma.xml
2.12 Transform function: ixt-numcommadot.xml
2.13 Transform function: ixt-numdash.xml
2.14 Transform function: ixt-numdotcomma.xml
2.15 Transform function: ixt-numspacecomma.xml
2.16 Transform function: ixt-numspacedot.xml
2.17 Transform function: ixt-datelongdaymonthuk.xml
2.18 Transform function: ixt-datelongmonthdayus.xml
2.19 Transform function: ixt-dateshortdaymonthuk.xml
2.20 Transform function: ixt-dateshortmonthdayus.xml
2.21 Transform function: ixt-dateslashdaymontheu.xml
2.22 Transform function: ixt-dateslashmonthdayus.xml
2.23 Transform function: ixt-datelongyearmonth.xml
2.24 Transform function: ixt-dateshortyearmonth.xml
2.25 Transform function: ixt-datelongmonthyear.xml
2.26 Transform function: ixt-dateshortmonthyear.xml

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

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

  17. Prolog and Root Element <?xml version="1.0" encoding="UTF-8"?> <!-- html root element and namespaces --> <HTML xmlns="http://www.w3.org/1999/xhtml" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:ix="http://www.xbrl.org/2008/inlineXBRL" xmlns:ixt="http://www.xbrl.org/inlineXBRL/transformation/2010-04-20" xmlns:us-gaap="http://xbrl.fasb.org/us-gaap/2012">

  18. After Root Element <!-- html head element  <HEAD> <META content="iXBRL shell" author="Skip White" /> <!-- insert style information  <TITLE>Example iXBRL document</TITLE> </HEAD> <!-- html body element  <BODY> <CENTER <!-- insert report heading lines  <DIV style="display:none”> <ix:header> <ix:reference> <ix:resource>

  19. In HTML body (Table) • <ix:nonFraction.. • <ix:nonNumeric… • <ix:footnote… • <ix:…