European XBRL Reporting Entities handbook
From XBRLWiki
Revision as of 11:02, 30 October 2012
CEN Workshop Agreement
Status: Working Group Working Draft
Editing rules
Editorial comments should be highlighted as follows: A comment
Text or rules in discussion (white): Some text
Text or rules already aligned (green): Some text
Text or rules to be deleted (red): Some text
Text to be delivered (blue): Some text
Contents |
Foreword
This document is a working document.
This document has been prepared by CEN/WS XBRL, the secretariat of which is held by NEN.
This document is a working document.
Introduction
Scope
The objective of this CWA is to provide a roll-out package for regulators who wish to use XBRL. More precisely, this CWA consists of two parts:
- i) An XBRL supervisory roll-out guide: this is oriented towards national regulators on how to implement, extend and manage XBRL taxonomies
- ii) An XBRL handbook for declarers: this is a roll-out guide or reference handbook would give a general introduction to XBRL and serve as a help to preparers of XBRL (reporting entities)
The scope of the current document is on the second part of the CWA; the XBRL handbook for declarers. In this general guide to XBRL, the following subjects will be addressed: [DRAFT]
Normative references
The following referenced documents are indispensable for the application of this document. For dated references, only the edition cited applies. For undated references, the latest edition of the referenced document (including any amendments) applies.
EN xyz:199x, Title of the european standard.
EN ab c:199x, General title of series of parts — Part c: Title of part.
Terms and definitions
For the purposes of this document, the following terms and definitions apply / the terms and definitions given in … and the following apply.
- Term1
- description on text for term1
- Term2
- description on text for term2
Why XBRL?
Introduction: from unstructured to structured information
Before starting to explain and to define XBRL into detail, we would like to show via an example why the structuring of reported data can be useful.
This chapter explains the transformation of human-readable (but unstructured) reporting information towards structured reporting information
(This is basically the main objective of XBRL)
General Definition of XBRL
This chapter gives a general definition of XBRL
XBRL Components
XML
Chapter explaining XML and components like: XML namespaces, XML schema, XLink, XPointer
XBRL Taxonomy
Chapter explains the main purpose of XBRL taxonomy (definition of reporting concepts)
Among others, explanation of the following: primary concepts, dimensions, different types of linkbases (presentation, label, definition, …)
XBRL Instance Document
Explain (via a practical example) how an instance document is constructed: namespaces, contexts & units, facts, …
Practical example: from financial report to XBRL instance
Show a (real?) use case which is relevant for the declarer of XBRL: how to go from report & taxonomy to XBRL instance
Bibliography
- [1] :xxx
- [2] :xxx
