Formula WG

Charter Statement

Purpose of the formula working group

The XBRL Formula Working Group has been created to deliver an XBRL extension specification that supports the declaration of XBRL formulae.

The formulae will be sufficient for:

• Documenting complex functional relationships between concepts at a definitional level
• Deriving new XBRL facts from available XBRL information
• Reporting messages describing the outcomes of formula execution
• Reporting consistency of the available XBRL information according to formulae

Scope

The formula working group will limit itself to specification(s) that support the documentation and declaration of formulae that operate on XBRL information.

Working group specifications will be modular extensions of XBRL 2.1 in that:

• any document that is conformant with specifications produced by the working group will also be a valid XBRL 2.1 document; and
• any valid XBRL 2.1 document will also be conformant with specifications produced by the working group

Deliverables

1. One or more requirements documents, recommended by XBRL International
2. One or more specification documents, recommended by XBRL International
3. One or more comprehensive conformance suites, recommended by XBRL International
4. One or more non-normative patterns documents

Out of scope

Reference implementation of the specification

Audience

• Software developers that produce XBRL 2.1 formula editors
• Software developers that produce XBRL 2.1 formula processors
• XBRL taxonomy authors needing to express formulaic validation and derivation rules relating to the concepts in their taxonomies