iXBRL
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Transcript of iXBRL
+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.
+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
+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.
+iXBRL Namespaces Used
Namespace prefix Namespace name
ix http://www.xbrl.org/2008/inlineXBRL
ixt http://www.xbrl.org/inlineXBRL/transformation/2010-04-20
link http://www.xbrl.org/2003/linkbase
xbrli http://www.xbrl.org/2003/instance
xl http://www.xbrl.org/2003/XLink
xlink http://www.w3.org/1999/xlink
xml http://www.w3.org/XML/1998/namespace
xsi http://www.w3.org/2001/XMLSchema-instance
+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
+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
+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>
+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…”
+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
+ix:nonFraction attributes
name="us-gaap:CashAndCashEquivalentsAtCarryingValue”
format="ixt:numcommadot”
id="001”
contextRef="AsOfDec312012”
unitRef="USD”
decimals="-3”
scale="-3"
+ixt:transformation types
2.3 Transform function: ixt-datedoteu.xml2.4 Transform function: ixt-datedotus.xml2.5 Transform function: ixt-datelonguk.xml2.6 Transform function: ixt-datelongus.xml2.7 Transform function: ixt-dateshortuk.xml2.8 Transform function: ixt-dateshortus.xml2.9 Transform function: ixt-dateslasheu.xml2.10 Transform function: ixt-dateslashus.xml2.11 Transform function: ixt-numcomma.xml2.12 Transform function: ixt-numcommadot.xml2.13 Transform function: ixt-numdash.xml2.14 Transform function: ixt-numdotcomma.xml2.15 Transform function: ixt-numspacecomma.xml2.16 Transform function: ixt-numspacedot.xml2.17 Transform function: ixt-datelongdaymonthuk.xml2.18 Transform function: ixt-datelongmonthdayus.xml2.19 Transform function: ixt-dateshortdaymonthuk.xml2.20 Transform function: ixt-dateshortmonthdayus.xml2.21 Transform function: ixt-dateslashdaymontheu.xml2.22 Transform function: ixt-dateslashmonthdayus.xml2.23 Transform function: ixt-datelongyearmonth.xml2.24 Transform function: ixt-dateshortyearmonth.xml2.25 Transform function: ixt-datelongmonthyear.xml2.26 Transform function: ixt-dateshortmonthyear.xml
+ix:Nonnumeric
XBRL non-numeric item
For example, Footnotes:
<ix:nonNumeric xmlns:us-gaap="http://xbrl.us/us-gaap/2009-01-31" xmlns:us-types="http://xbrl.us/us-types/2009-01-31" xmlns:dei=http://xbrl.us/dei/2009-01-31xmlns:masd=http://www.massivedynamic.com/20101231xmlns:xi=http://www.w3.org/2001/Xincludename="us-gaap:InventoryDisclosureTextBlock” contextRef="fy10d" escape="true">…<small style="text-decoration: underline; font-family: 'Arial'; font-size: 80%;">NOTE 7 INVENTORY</small>… <small style="font-family: 'Arial'; font-size: 80%;">The components of inventory were as follows:</small>
+ix:resources Contains the Reference elements from XBRL
ix:resources
<ix:resources><xbrli:context id="fy10e_MeasurementDate"> <xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">9876543210</xbrli:identifier></xbrli:entity><xbrli:period> <xbrli:instant>2011-01-27</xbrli:instant> </xbrli:period> </xbrli:context>…
<xbrli:unit id="USD"><xbrli:measure>iso4217:USD</xbrli:measure></xbrli:unit>
+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">
+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>