1 16 th XBRL International Conference Demystifying XBRL Formulas December 5, 2007 Herm Fischer.
16 th XBRL International Conference
description
Transcript of 16 th XBRL International Conference
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“Convergence, Communication and Interactive Data”December 3-6, 2007
Vancouver, British Columbia, Canada
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Versioning Specification 1.0December 5th, 2007
Ignacio Hernández-Ros – Katrin Schmehl
Developer Track
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Agenda (45’)
1. What’s versioning (3’)2. The Versioning package PWD 1.0 (25’)3. Initial uses of the XVD (15’)
◦ Demo 1 “preparing a versioning report”◦ Demo 2 “using the versioning report for
adapting XBRL mappings”
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1. What’s versioning The only constant in life is change. Everybody have its own interpretation.
◦ Versioning is a communication tool to tell users of a DTS (Taxonomy) where the DTS has changed and explain the reasons why.
◦ Versioning implements one of the most demanded benefits of XBRL that is to save costs in migrating from one DTS to another.
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1. What’s versioning Other aspects (or side effects) of versioning
is the capacity to compare two DTSs. In theory, someone could create a versioning report comparing two GAAPs.
The more the DTSs share the little the versioning report will be.
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2. The Versioning package 1.0
Now a PWD approved by the XSB Includes:
2.1 - Requirements documentation2.2 - XVS documentation2.3 - XIS documentation2.4 - A Conformance suite
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2.1 - Requirements documentation Documents use cases for the XVS
specification (defines what’s in and what’s out of the scope of XVS).
Contains 69 different aspects considered during the development of the XVS specification.
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2.1 - Requirements documentation The aspects may be:
◦ “Considered” and “be the source of test cases” in the conformance suite. Example:
U1207Change in the periodType attribute value
If the periodType attribute value [[XIS] 2.2.9.2] has changed, this change MUST be documented.
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2.1 - Requirements documentation The aspects may be:
◦ “Considered” and “become a driver” in the architectural design. Example:
U1505No documentation of syntactical changes
If the changes have no semantics so that they are only syntactical, these changes should no be documented. For example a resource like a label moves from one linkbase file to another.
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The aspects may be:◦ Not considered
Yet (they may be considered later…), or
Due to the Pareto rule ;) (80% - 20%)
2.1 - Requirements documentation
U1603Additional metadata
It should be possible to add metadata to document who created the versioning report, including additional contact information.
U1602Information about compatibility
It should be possible to add information about the backward and forward compatibility of the old and new version of a taxonomy.
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2.2 - The XVS document It is the Versioning specification
2.2.1 - Defines the Versioning INFOSET2.2.2 - Defines what is a difference between information
items in the DTSs2.2.3 - Defines the rules of correspondence between
Items in the From DTS and the To DTS2.2.4 - Defines a content model for a versioning report2.2.5 - Defines a syntax used to serialize the content
model
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2.2.1 - The Versioning INFOSET INFOSET stands for INFOrmation SET. It
answers one of the most difficult questions about the XBRL specification.◦ What’s in a DTS If you put aside all syntactical
pieces of the XBRL standard? The answer to this question is in the XIS documentation.
◦ XIS will be discussed later in this presentation
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2.2.1 - The Versioning INFOSET The XVS documentation defines a subset of
the XIS INFOSET in order to specify what’s in the scope of Versioning.◦ Things out of the scope are for example: The
Documentation Information Item [XIS 2.2.13] The XVS documentation defines additional
items to XIS, derived from information in XIS.◦ For example: [XVS 2.1.1] The Preceding property
of a relationship.
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2.2.2 - What is a difference? The XVS specification defines how to
compare a pair of information items.
Concept A• Name: ConceptA• PeriodType: instant• Balance: debit•…
From DTS
Concept A• Name: ConceptA• PeriodType: duration• Balance: debit•…
To DTS
Diff Event
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2.2.3 - Correspondence rules They are used to help versioning processors
determine what information item in the To DTS must be compared with an information item in the From DTS (and vice versa)
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2.2.4 - The content model The XVS specification separates the content
of the versioning report from the syntax. The Diff Events are just input to the versioning report.
From DTS To DTS
Concept or Resource (A)
Concept or Resource (B)
Corresponds to
Action
Event
Version1
Assignment
Differences
Documentation
Documentation
Categories
n m
n and m are integers in the range [0,1]p,q,s,t an u are integers ≥ 0 (nothing is required content)(1) This is contextual information
pq s
tu
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2.2.5 - Defined syntax It was a hard decision to make We choose between three alternatives
◦ An XBRL Linkbase◦ An XBRL instance document◦ A plain XML file
Final decision for the first PWD was to use an XBRL instance document.
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2.3 - The XIS documentation It is used as a reference document in order to
properly identify each property of an information item in a DTS
It is expected that the document will be used in other areas as well.◦ To explain XBRL without going deeper to the XBRL
syntax◦ As a reference in XBRL projects to integrate XBRL with
other existing applications◦ As input to the development of other specifications.◦ XIS does not cover information items on instance
documents
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2.4 - A conformance suite Contains 59 test cases each one of them
contains:
From DTS
To DTS
DescriptionDetails
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2.4 - A conformance suite Details of each test case
Assignment
Actions
Events
Human readable
documentation
Output of the versioning processor
Human readable
documentation
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2.4 - A conformance suite Sample versioning reports
Assignmentswindow
To DTS view
From DTS view
Diff Events view Actions
view
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3 - Uses of the XVS specification Use 1. Produce a versioning report Use 2. Adapt mappings from the old DTS to
the new DTS using the versioning report.
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Produce a versioning report We will use the Versioning Conformance
Suite to produce a versioning report of the test case 1217 (New Resource).
From DTS is dts1217a.xsd◦ It contains 4 concept definitions and 4 labels
To DTS is dts1217b.xsd◦ It contains the same 4 concept definitions but 5
labels.
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Producing the versioning report Step 1
◦ Open the From DTS◦ Open the To DTS
Note: Some differences appear based on initial input. This may not be
accurate without the proper mapping tables defined.
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Producing the versioning report Step 2
◦ Create the mapping table for resources
Now, they are adjusted and
properly reflects what changed in
the DTS.
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Producing the versioning report Step 3 – Create the report
◦ Create the assignment◦ Create the action that was derived from the
assignment◦ Create event containers in the action◦ Attach events to the action
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Demo 2: Using the report Now we can use the versioning report to
adapt mapping from a database to XBRL◦ Reporting standard’s XBRL mapping tool is based
on a configuration file.◦ The migration creates a new configuration file
automatically.◦ And produces a migration report in order to help
people responsible of the mapping to know what happened to mappings.
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Migration report L&FFrom and To DTSs
Overall statistics
Concept by concept
History
Migration status
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Feedback to the package Your collaboration is needed
◦ By trying to use the XVS specification◦ By looking at how XVS fits in your business
requirements Expected feedback on
◦ The lack of events to document changes in complex type definitions (tuples)
◦ The lack of events related to the XDT Dimensions Specification 1.0