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Circulation of this Public Working Draft is unrestricted. This document is normative. Other documents may supersede this document. Recipients are invited to submit comments to gl-feedback@xbrl.org, and to submit notification of any relevant patent rights of which they are aware and provide supporting documentation.
1 Language independence
2
Introduction
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Requirements
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Taxonomy Files
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RUSouRCeD-2009-05-12.pdf
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Sample instances and SRCD-PWD2-Walkthrough-2009-05-12.pdf
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Acknowledgments
A Intellectual property status (non-normative)
B Document history (non-normative)
C Errata corrections in this document
The official language of XBRL International's own work products is English and the preferred spelling convention is UK English.
This document provides an overview of the second Public Working Draft (PWD) of SRCD. SRCD is a module of the XBRL Global Ledger Framework (XBRL GL) designed to facilitate the link between detailed data represented with XBRL GL and end reporting represented with XBRL for financial reporting (XBRL FR) or other XML schemas.
This document describes the various materials included in the PWD by the XBRL GL WG. The PWD includes:
XBRL FR does not include agreed-upon tools for drilling down from summary information to more detailed information. In the linkage from XBRL FR to XBRL GL (or vice versa), the weight falls upon XBRL GL to provide any explicit links from detail to summary information. The COR module includes the [xbrlInfo] structure, which identifies the link to the concept within an FR taxonomy. Using logic and content from an XBRL GL instance, the information necessary to create (or link to an) FR instance are possible.
The primary reason for the development of the SRCD module was the frequent request we received to be able to unambiguously associate details in XBRL GL with summarized information found in an XBRL FR instance. While, before SRCD, XBRL GL had the representational capability to store all of the necessary information at a detailed level, the requestors indicated that there were situations in which a simple transformation, rather than transformations requiring additional programming logic, was necessary. This meant that it was a requirement to be able to represent any and all of the contextual information associated with an FR fact explicitly in a GL instance. In the case of information expressed in an FR document using a tuple, the ability to directly identify a specific tuple supported by underlying detail is also necessary.
In addition to being able to “hard-code” explicit representation of the end/summary reporting contextual information, users interested in having XBRL GL meet with XBRL FR expressed the need to communicate conditional selection and filtering rules to move from GL detail to FR summary information. While the SRCD needed to be able to represent the exact date found in an FR instance, it also needed to provide a rule on which of the many XBRL GL dates might be reference by a template or master or to provide conditions that trigger certain details to be summarized, but not others.
More details can be found in the documents described below.
SRCD is an additional module of the XBRL Global Ledger Framework, a Recommendation of XBRL International Inc. As such, it is distributed with XBRL GL, and in particular as part of a combination of all existing modules of XBRL GL (COR, BUS, MUC, USK and TAF). The reason for this is that the use of SRCD and the explanation of some of its features require reference to other elements in XBRL GL. This in no way implies that SRCD in any way changes or affect the existing modules of the XBRL Global Ledger Framework, a Recommendation of XBRL International Inc.
Due to the modular structure of XBRL GL, its modules can be combined in different ways, depending on the requirements of the particular implementation they are used for. A palette for each common combination of the modules would routinely be provided with more mature modules. The files enclosed to this PWD represent only one combination - the combination of all existing XBRL GL modules plus SRCD. When SRCD will reach a greater level of stability more combinations will be produced.
For background on XBRL GL and its modular structure see the Recommendation and the related documentation at www.xbrl.org/GLFiles .
The namespace associated with the SRCD module has the date 2009-05-12 because that is the date when the module became stable.
As mentioned, this document contains some background and an analysis of the elements that are included in the SRCD module. It also contains two sections on Issues and Overlaps and Philosophical Issues, on which the XBRL GL WG wants to draw the attention of reviewer and is specially interested in obtaining feedback.
Three sets of sample instance documents – each composed by one XBRL GL instance and one XBRL FR instance - with explanatory annotations have been provided to document the structure and the use of the SRCD module, and are located in the folder “ids” within the taxonomy structure.
The three sets illustrate three basic use cases where different features of the SRCD module play a role: linking XBRL GL data to XBRL FR facts with non-dimensional context (1-FR-Generic-simple-context-2009-05-12.xml - 1-GL-Generic-simple-context-2009-05-12.xml), to XBRL FR facts that are part of a tuple (2-FR-Generic-tuple-2009-05-12.xml - 2-GL-Generic-tuple-2009-05-12.xml) and to XBRL FR facts that have dimensional context and are part of a tuple (3-FR-Generic-tuple-dimension-2009-05-12.xml - 3-GL-Generic-tuple-dimension-2009-05-12.xml).
The way in which the summarization/link between the XBRL GL and the XBRL FR instances works is explained in SRCD-PWD2-Walkthrough-2009-05-12.pdf, a PowerPoint slideshow with fragments of the instances and commentary on each SRCD element used.
The SRCD module and the related documentation is a collaborative effort of the XBRL Global Ledger Working Group.
The current Voting Members of the WG are:
Eric E. Cohen, PwC, USA
George Farkas, XBI Software, Canada
Gianluca Garbellotto (Chair), Iphix, USA
Greg Zegarowski, Financial Leadership Corporation, USA
Mark O’Connor, Multi-Access Systems Ltd., Canada
Masatomo Goto, Fujitsu, USA
Prasanna Perera, Individual Member, USA
Rob Nehmer, Academic Member, USA
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| Date | Author | Details |
|---|---|---|
| 23 May 2007 | Gianluca Garbellotto |
First draft - PWD1. |
| 24 May 2007 | Eric E. Cohen |
Various edits. |
| 01 June 2009 | Gianluca Garbellotto |
Update for PWD2. |
This appendix contains a list of the errata that have been incorporated into this document. This represents all those errata corrections that have been approved by the XBRL International XBRL GL Working Group up to and including 12 May 2009 . Hyperlinks to relevant e-mail threads may be followed only by those who have access to the relevant mailing lists. Access to internal XBRL mailing lists is restricted to members of XBRL International Inc.
No errata have been incorporated into this document.