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

• Sophisticated filtering/sorting approaches

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