abstracting and alternatives for xbrl implementation abstracting the xbrl formula piotr malczak (gpm...
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Abstracting and alternatives for XBRL implementation
Abstracting the XBRL FormulaPiotr Malczak (GPM Systemy)
April 22, 2010
A business-case for the XBRL Formula is to extend basic XBRL validation capabilities with complex validations.
The XBRL Formula provides ‘expression power’ which is capable of expressing complex relationships among data.
Is the XBRL Formula the right tool for business people?
Extremly simple example:
◦ ‘EquityAndLiability’ = ‘Equity’ + ‘Liability’
◦ XBRL Formula
What kind of tool do business users need?
user expectations vs tech. capabilities gap
xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="fact_1" xlink:to="fact_1_filter_concept" complement="false" cover="true"/> <uf:singleMeasure xlink:type="resource" xlink:label="fact_1_filter_unit"> <uf:measure> <uf:qname>p1:PLN</uf:qname> </uf:measure> </uf:singleMeasure> <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="fact_1" xlink:to="fact_1_filter_unit" complement="false" cover="true"/> <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="variable_set_fromula_BANK_solvency ratio calc." xlink:to="fact_1" name="v_fact_1"/> <variable:generalVariable xlink:type="resource" xlink:label="constant_5" select="100" bindAsSequence="false"/> <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="variable_set_fromula_BANK_solvency ratio calc." xlink:to="constant_5" name="v_constant_5"/>
xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="fact_1" xlink:to="fact_1_filter_concept" complement="false" cover="true"/> <uf:singleMeasure xlink:type="resource" xlink:label="fact_1_filter_unit"> <uf:measure> <uf:qname>p1:PLN</uf:qname> </uf:measure> </uf:singleMeasure> <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="fact_1" xlink:to="fact_1_filter_unit" complement="false" cover="true"/> <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="variable_set_fromula_BANK_solvency ratio calc." xlink:to="fact_1" name="v_fact_1"/> <variable:generalVariable xlink:type="resource" xlink:label="constant_5" select="100" bindAsSequence="false"/> <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="variable_set_fromula_BANK_solvency ratio calc." xlink:to="constant_5" name="v_constant_5"/>
Visual editor
XBRL Formula
Formula meta description
Text editor
SQL Java
End-usertools
- ‘Common language’- Business level agreement
- Technical resources- Common standards
"F;ifrs_gp_EquityAndLiabilitiesTotal;;;E” = "F;ifrs_gp_EquityTotal;;;E” + "F;ifrs_gp_LiabilitiesTotal;;;E”…
Visual editor
XBRL Formula
Formula meta-layer ◦ is needed for:
simplified description of relationships among reported data formal syntax
as output from visual tools as input to code generators, e.g. XBRL Formula, SQL, Java, etc.
◦ allows: formula verification by business users easy communication between ‘IT’ & ‘business’ – common language appropriate tools to be built:
visual formula editors code generators