cen/ws xbrl
DESCRIPTION
CEN/WS XBRL. CWA3 Standardized roll-out package Part 2: XBRL Handbook for Declarers. 10 December, 2013 Aitor Azcoaga ( topic expert: Pieter Maillard ). CWA3. High level/ brief introduction to XBRL. XBRL handbook for declarers. - PowerPoint PPT PresentationTRANSCRIPT
10 December, 2013Aitor Azcoaga(topic expert: Pieter Maillard)
CEN/WS XBRL
CWA3 Standardized roll-out packagePart 2: XBRL Handbook for Declarers
1 CWA3
XBRL handbookfor declarers
Roll-out guide or reference handbook would help XBRL prepares(reporting entities) in getting to know XBRL
Introduction to XMLNormative referenceHow to start with XBRL from the declarer's perspectiveBuilding blocks: XML, XPATH, XSLT, XQuery.
Introduction to XBRL:Introduction, schemas, linkbases, extensibility, dimensions, formulas and validation.
FAQ and reference documentation.
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High level/ brief introduction to XBRL
CWA3-2 XBRL handbook for declarers
How to start with XBRL from the declarer's perspective:
Language for the electronic communication of business information.Popularity as a communication standard.Adopted by more and more regulators around the world.XBRL is extensible and flexible, it can be adapted to a wide variety of different requirements.
CWA3-2 document explains the foundations of the XBRL standard:
Technical aspects addressed in a general and comprehensive way.
FAQ and reference documentation.
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CWA3-2 XBRL handbook for declarers
Introduction to technological building blocksXML StructuresNamespaces and prefixesXML Schema and components
Predefined typesattribute declarationID / IDREF attribute types
XlinkXPathXSLTXQuery
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CWA3-2 XBRL handbook for declarers
XBRL: Extensible Business Reporting LanguageHow to structure reporting data?Introduction to XBRLXBRL Taxonomiesthe extensibility of XBRLXBRL DimensionsXBRL FormulasXBRL instance documentsthe validation of XBRL instance documents.
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CWA3-2 XBRL handbook for declarers
XBRL: Extensible Business Reporting LanguageHow to structure reporting data?
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CWA3-2 XBRL handbook for declarers
The extensibility of XBRLXBRL is extensible by design. The original authors of XBRL were aware of the complexity and diversity of reporting all over the world. As result, XBRL was designed to be a flexible language in order to suit as many use-cases as possible. In addition to the extensible nature of the language itself, taxonomies (schemas) can be extended with additional concepts and new relationships.
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CWA3-2 XBRL handbook for declarersXBRL Dimensions
Multidimensional data models are known for their use in the analysis of business information. The basic elements of this model are: metrics, dimensions, domains and hypercubes. Metrics represent primary business concepts (line items, or ‘primary items’). Dimensions represent ways to break down the data, or to express characteristics (for example: “before mitigation” or “after mitigation”). Examples of dimensions include: Time, product line, clients, geography. The set of possible values within a dimension is called a domain.
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CWA3-2 XBRL handbook for declarers
XBRL: Extensible Business Reporting LanguageXBRL instance documents
XBRL root node, namespaces and schemaRefContext and unitsFacts and primary concepts
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CWA3-2 XBRL handbook for declarers
XBRL: Extensible Business Reporting Languagethe validation of XBRL instance documents.
XML validation (well formed documents)XML Schema validation (schema valid)XBRL validation structure (XBRL syntax valid)Taxonomy validation rulesDimensional validationFormula validation
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