Adding versioning metadata to XBRL taxonomies

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Adding versioning metadata to XBRL taxonomies

• Based on
• XBRL Versioning - Working Discussion Paper
• Internal Working Draft, dated 2006-10-04

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Agenda

• The working discussion paper
• Architecture
• Versioning resources
• Human readable documentation
• Computer readable documentation
• Version chains and resources
• Examples
• Demo See how undocumented changes are discovered

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The working discussion paper

• On October 2006 the discussion paper has been
  published to the INT and SPEC lists.
• The document is not an specification. It is just
  something to start discussions about possible
  implementations.
• The document just explores how a possible
  implementation could be done.
• It contains some important open issues and
  questions to the industry

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The working discussion paper

• How the document is organized.
• The document defines a new linkbase.
• Versioning is additional meta data related to the
  new taxonomy.
• It shows an architectural diagram
• Then it defines the container elements in the
  linkbase
• xbrlvlversionLink
• xbrlvlversionChain
• xbrlvlversionData
• xbrlvlpart
• xbrlvlactions
• xbrlvlversionArc
• Then the arcroles that defines the relationships
• http//xbrl.org/int/ver/arcrole/chain-item
• http//xbrl.org/int/ver/arcrole/taxonomy-version
• http//xbrl.org/int/ver/arcrole/same-concept
• http//xbrl.org/int/ver/arcrole/concept-disappears
  
• http//xbrl.org/int/ver/arcrole/concept-splits
• http//xbrl.org/int/ver/arcrole/concept-collapse
  

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Architecture
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Architecture
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Architecture

• The abstract version resource contains two
  pieces
• Human readable documentation
• Computer readable documentation
• There are two concrete version resources
• versionChain
• versionData

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The versionChain resource

• Identifies the Taxonomy version n-1 and the
  Taxonomy version n
• Connects two DTSs
• May contain human readable documentation
• May contain computer readable documentation
• May be the source of a versionData resources
  chain.

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Examples A new DTS
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Documenting the chain
Static concept defined in the versioning schema
Resources found in linkbases Each versionChain
connects 2 DTSs
chain

versionChain
versionChain
versionChain
Taxonomy Version 0
Taxonomy Version 1
Taxonomy Version 2
Taxonomy Version n
Taxonomy Version n-1
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What do you think?

• Is this simple enough? Is this too simple?
• Lets take a look at the versionChain element.

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One real example
Identification of DTSs
Human readable Documentation
Computers Documentation Should be automatically
created
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The versionData resource

• Documenting the starting points is not enough
• Documenting each particular change may be so
  boring
• The proposed structure fits the level of
  documentation that taxonomy authors would like to
  decide
• The versionData resource contains documentation
  to a particular change
• Multiple versionData resources may appear in a
  linkbase
• versionData resources MUST be ordered in a
  sequence and related to a versionChain resource.

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The versionData resource
versionData
Chain-item
Chain-item
versionData
Chain-item
Chain-item
versionData
same-concept concept-disappears concept-split
concept-collapse
versionData
cathegory
previousConcept
Xlinkhref but not a locator
part
actions
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Example
Identifies the concept
Cathegory
Human readable documentation
Computer readable documentation