iXBRL - acg4401

Report
+
iXBRL
+
iXBRL What is it?

Recommendation by xbrl.org (1.0)

Embeds XBRL within HTML or
XHTML document

HTML/XHTML tags used for
rendering information

Eliminate the need to create an
instance document of XBRL tagged
financial statements data AND

Separate document for displaying
those data

Leaves control over F/S
display/rendering to author of
data.
XBRL
Instance
Display
Output
XSLT
+
iXBRL – Who is Using it?

Her Majesties Revenue & Customs (HMRC)

for accounting periods ending on or after 1 April 2010, Company
Tax Returns must be filed online.

In all cases where a Company Tax Return is filed online, the
computations must be in Inline eXtensible Business Reporting
Language (iXBRL) format.

For most companies and organisations, accounts forming part of
the return must also be in iXBRL format HMRC
+

HMRC – What must be tagged?
The starting point is the accounts you are required to send as
part of a Company Tax Return in iXBRL format.




For example, a company incorporated under the Companies Act is
required to send the individual accounts they are required to
prepare for their members - a balance sheet, a profit and loss
account, and notes to the accounts
 including any Directors’ and Auditor’s reports similarly required.
All instances of data within the balance sheet, profit and loss
account and notes to the accounts must be tagged. If a data item
appears more than once then it must be tagged each time.
The Directors’ report and Auditor’s report must also be tagged, but
only to the extent that data within these are also within the
Directors’ report and Auditor’s report sections the taxonomy
(together with general information, such as company name, CRN,
etc).
Prior period comparative figures within the accounts should be
tagged.
+
iXBRL Namespaces Used
Namespace prefix
Namespace name
ix
http://www.xbrl.org/2008/inlineXBRL
ixt
http://www.xbrl.org/inlineXBRL/trans
formation/2010-04-20
link
http://www.xbrl.org/2003/linkbase
xbrli
http://www.xbrl.org/2003/instance
xl
http://www.xbrl.org/2003/XLink
xlink
http://www.w3.org/1999/xlink
xml
http://www.w3.org/XML/1998/names
pace
xsi
http://www.w3.org/2001/XMLSchema
-instance
+
iXBRL – How does it work

F/S data values are contained with iXBRL elements


<iXbrl>45600</iXbrl>
The <iXBRL> tags are embedded with the <HTML> or
<XHTML) tags
+
iXBRL – Browser vs Processor

Web Browser’s ignore the
<iXBRL> elements

Treated as comments

Web Browser’s process the
<HTML>

iXBRL Processor

Converts the <iXBRL> elements
to standard based XBRL
Instance Documents
Web
Browser
IXBRL
Processor
• Rendered
F/S
• XBRL
Instance
+
+
iXBRL – Processor

Purpose:

To Generate XBRL from iXBRL

WITHOUT reference to a taxonomy
+
iXBRL - What’s it Look Like
<td align="right" valign="bottom">
<small style="font-family: 'Arial'; font-size: 80%;">
<b>
<ix:nonFraction name="us-gaap:CashAndCashEquivalentsAtCarryingValue"
contextRef="fy10e" unitRef="USD" decimals="-6"
format="ixt:numcommadot" scale="6">6,076</ix:nonFraction>
</b>
</small>
</td>
+
Rules for iXBRL

Root Element - <html>

Two types of elements



Required:


ix (inline XBRL)
ixt (inline XBRL transformation)
ix:header (which must contain)
 ix:references
 XBRL schemaRef
 ix:resources
 XBRL context element
 XBRL unit element
At lest one fact within ix element

ix:nonFraction, ix:NonNumeric, ix:footnote
<ix:header>
<ix:references>
<link:schemaRef…>
</ix:references>
<ix:resources>
<xbrl:context …>
<xbrl:unit …>
</ix:resources>
</ix:header>
<ix:nonFraction name=“usgaap…”
+
iXBRL - Sepcificaiton

Namespace


ix:http://www.xbrl.org/2008/inlineXBRL/
Elements:












ix:denominator
ix:exclude
ix:footnoteLink
ix:fraction
ix:header
ix:hidden
ix:nonFraction
ix:nonNumeric
ix:numerator
ix:references
ix:resources
ix:tuple
+
ix:nonfraction

XBRL numeric item
+
ix:nonFraction attributes

name="us-gaap:CashAndCashEquivalentsAtCarryingValue”

format="ixt:numcommadot”

id="001”

contextRef="AsOfDec312012”

unitRef="USD”

decimals="-3”

scale="-3"
+
ixt:transformation types
2.3 Transform function: ixt-datedoteu.xml 2.4 Transform function: ixtdatedotus.xml 2.5 Transform function: ixt-datelonguk.xml 2.6 Transform
function: ixt-datelongus.xml 2.7 Transform function: ixt-dateshortuk.xml 2.8
Transform function: ixt-dateshortus.xml 2.9 Transform function: ixtdateslasheu.xml 2.10 Transform function: ixt-dateslashus.xml 2.11
Transform function: ixt-numcomma.xml 2.12 Transform function: ixtnumcommadot.xml 2.13 Transform function: ixt-numdash.xml 2.14
Transform function: ixt-numdotcomma.xml 2.15 Transform function: ixtnumspacecomma.xml 2.16 Transform function: ixt-numspacedot.xml 2.17
Transform function: ixt-datelongdaymonthuk.xml 2.18 Transform function:
ixt-datelongmonthdayus.xml 2.19 Transform function: ixtdateshortdaymonthuk.xml 2.20 Transform function: ixtdateshortmonthdayus.xml 2.21 Transform function: ixtdateslashdaymontheu.xml 2.22 Transform function: ixtdateslashmonthdayus.xml 2.23 Transform function: ixtdatelongyearmonth.xml 2.24 Transform function: ixtdateshortyearmonth.xml 2.25 Transform function: ixtdatelongmonthyear.xml 2.26 Transform function: ixtdateshortmonthyear.xml
+
ix:Nonnumeric

XBRL non-numeric item

For example, Footnotes:
<ix:nonNumeric xmlns:us-gaap="http://xbrl.us/us-gaap/2009-0131"
xmlns:us-types="http://xbrl.us/us-types/2009-01-31"
xmlns:dei=http://xbrl.us/dei/2009-01-31
xmlns:masd=http://www.massivedynamic.com/20101231
xmlns:xi=http://www.w3.org/2001/Xinclude
name="us-gaap:InventoryDisclosureTextBlock”
contextRef="fy10d" escape="true">
…
<small style="text-decoration: underline; font-family: 'Arial'; fontsize: 80%;">NOTE 7 INVENTORY</small>
…
<small style="font-family: 'Arial'; font-size: 80%;">The components
of inventory were as follows:</small>
+
ix:resources

Contains the Reference elements from XBRL
ix:resources
<ix:resources>
<xbrli:context id="fy10e_MeasurementDate">
<xbrli:entity>
<xbrli:identifier
scheme="http://www.sec.gov/CIK">9876543210</xbrli:
identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:instant>2011-01-27</xbrli:instant>
</xbrli:period>
</xbrli:context>
…
<xbrli:unit id="USD">
<xbrli:measure>iso4217:USD</xbrli:measure>
</xbrli:unit>
+
Prolog and Root Element
<?xml version="1.0" encoding="UTF-8"?>
<!-- html root element and namespaces -->
<HTML xmlns="http://www.w3.org/1999/xhtml"
xmlns:xbrli="http://www.xbrl.org/2003/instance"
xmlns:link="http://www.xbrl.org/2003/linkbase"
xmlns:xlink="http://www.w3.org/1999/xlink"
xmlns:iso4217="http://www.xbrl.org/2003/iso4217"
xmlns:ix="http://www.xbrl.org/2008/inlineXBRL"
xmlns:ixt="http://www.xbrl.org/inlineXBRL/transformation/2010-04-20"
xmlns:us-gaap="http://xbrl.fasb.org/us-gaap/2012">
+
After Root Element
<!-- html head element 
<HEAD>
<META content="iXBRL shell" author="Skip White" />
<!-- insert style information 
<TITLE>Example iXBRL document</TITLE>
</HEAD>
<!-- html body element 
<BODY>
<CENTER
<!-- insert report heading lines 
<DIV style="display:none”>
<ix:header>
<ix:reference>
<ix:resource>
+
In HTML body (Table)

<ix:nonFraction..

<ix:nonNumeric…

<ix:footnote…

<ix:…

similar documents