XBRL Design and Modeling Methodology in Practice
Transcript of XBRL Design and Modeling Methodology in Practice
speaker:
XBRL Design and Modeling Methodology in Practice
Herm Fischer Developer, Mark V Systems Senior Advising Architect,
Data Modeler and XBRL Taxonomist
Timothy Randle
co-author:
Evolution of practices in XBRL design • Original project
• US-GAAP (US SEC 2007) • Current projects
• US Treasury Data Act • Changhong (China) XBRL Data Cloud (XDC)
US Treasury DATA Act Project • Government-wide standard for public use
• Consistent reporting of obligations and spending
• Information model in XBRL • Submission by agencies in CSV (legacy) • Extraction from existing government systems • Public consumption by JSON API and XBRL
Domain Architecture
• Local • State • Govt • Int’l
https://fedspendingtransparency.github.io/data-model/
Changhong (China) project • XBRL Data Clouds integrate
• Financial reports (usual use of XBRL) • Transaction reports (GL content in real XBRL) • Artifact documents in XBRL templates • Original artifact documents (scans)
• “Data switch” between ERP systems • Deliver financial reports to Finance Ministry • Deliver transactional reports to State-owned
Assets Supervision and Administration Commission
Changhong (China) XBRL Data Cloud (XDC)
Abstract Document
Model _______
Abstract
Data Point Model
Client Systems Users
Document Model Views _____
Data Point
Model Views
Admin Interface
Repository
Semantic Interface
Layer Domain to Data Cloud
Instance Submission
Accounting Document
Models
Financial Document
Models
Inv./Exp/TaxDocument
Models
GL & FR Streams
GL & FR Streams
GL & FR Streams
Semantic Data
Format Conversion
___ XBRL JSON
CSV
Overlapping Project Characteristics
• XBRL as an information interchange platform between multiple systems
• Initial focus on XBRL GL to capture “transactional” information flows
• Fundamental shift to focus on Use Case Domain Information Model
Process of modeling and metadata realization
XBRL Reports
Abstract model Semantic views
Metadata Model
Structured Data
Typing, Contextualization
Grouping, Alignment
Aggregation, Drill down
Model
XBRL Taxonomies
Information Templates
Visualization,
Transformation
Metadata Realization
JSON, CSV
Source Documents
FAPIO
Expense Request
Expense Receipt
Capturing the Information Model: “Egg” diagrams
• Encapsulation • Structure • Hierarchy • Elements
– Contextualization – Attributes
Meta-domain Diagram
Repository
Semantic Interface
Layer
library of
model Taxonomies (generated)
document templates
(XBRL format)
Excel document templates
(human input)
Evidence documents and
artifacts Evidence
documents in client systems
Evidence documents XBRL
instance packages
All That Metadata …
• Information Model becomes a Schema Definition – Description via metadata – List of metadata being captured:
• Source system references, external identifiers, cross-language labels, references, documentation, data typing, enumerations, validation patterns, relationship pointers...
• Where does that metadata need to go – Into XBRL taxonomy
• Elements: – labels, roles, data types, enumerations, references, example values,
validations • Sample instance documents and templates
– Presentation in XBRL tools and documentation – Generated External documents
XBRL metadata capture in 2007 (SEC)
• Presentation hierarchy, calculation roll up, references • Labels, documentation and label roles • Generated taxonomies, documentation, …
Evolution to Support Collaboration
• Filter/Sorting, partitioning approaches
Metadata Model
Elements
Enumerations
Validations
References
Pkg order, hierarchy
Labels
Instructions JIRA-task
change log
XBRL columns mapping
XBRL DS mapping
Filter
Sort
Extract
Evolution to Support External Documentation Generation
• JIRA-related change tracking
• XBRL column mapping • XBRL DTS mapping
Metadata use in processes
Element Metadata
Change log
XBRL mappings
Metadata Model
Databases
RSS
extract
Dictionary
…
IDD
enter, edit, filter, review Round trip
validation
Quarterly XBRL
Instances
extract
Agency submissions
Extractions
XBRL Taxonomy
model & packages
generate
End to End … Metadata -> XBRL -> Database
• Moving the ball forward: Excel - Arelle integration – MDR/MDS -> taxonomy (information model
and documentation) – MDR/MDS -> sample instances – MDR/MDS + XBRL DB Model -> database
repository – Database repository + taxonomy -> real
instances • Inter-operating system of components
Modeling Strategy – Interchange of Information Models
• XBRL “Packages” to capture: – Domain Models for information submission – Domain Models for information consumption
• XBRL Repository Schema = Generic Model for XBRL storage, not Domain Model
• Additional Domain specific Convenience Tables
Repository Model
document reference part_list
filing report
repository entry
submission user support files
document model
source document
data type
element
element x document
fact
legal entity
labels
references
enumerations period
ref part
role type
aspect x aspect value
element x reference
element x label
element label
resource x part set
element reference part set
element reference
part
domain view table