Presentaci

1
Tying XBRL GL to FR XBRL mappings,
transformations and queries across the reporting
supply chain Thomas Klement, XBRL Germany,
thomas.klement_at_xbrl.de Harald Schmitt, IASCF,
hschmitt_at_iasb.org.uk
2
Agenda

• Introduction
• Scenario
• Domain issues
• Technical issues
• Mapping and query basics
• Evaluation results

3
Current situation

• Gap between financial reporting information
  and originating data sources
• The reasons are
• High degree of aggregation versus bulk data
• Complex processing rules
• Heterogeneous data models
• Various data exchange formats
• Few experience with use of standards

4
Objective

• How can standards help bridging the gap?
• Existing XML standards
• Upcoming XBRL standards
• What standards are needed?
• XBRL import/export
• Validity checking
• Inter-XBRL mapping
• XBRL Transformation
• XBRL querying

5
XBRL Capabilities - Scenario Corporate Group
Reporting
internal FR Taxonomy
Dimensional Taxonomy
external FR Taxonomy
XBRL GL
6
Will XBRL Become an Enabling Technology for
Backwards Discovery?
7
What standards are available?

• XBRL
• XBRL FR
• Dimensional Taxonomies
• XBRL GL
• Formulas
• Generic Linkbases

• XML
• SQL/XML
• XML for Analysis
• XPath
• XSLT
• XQuery

8
Example Storage, Processing and Transition
FR
FR
XML DB
ERP
9
Main problems

• Cross-system transitions
• Bi-directional mappings

10
Makes Consolidation Bi-directional Mappings
Impossible?

• Individual company closing
• Period initialisation
• Carry-over
• Compilation
• Validation
• Reconciliation
• Allocation
• Reclassification
• Currency conversion
• Validation

• Concolidated financial statement
• Changes of consolidation scope
• Elimination of inter-company profit and loss
• Group summation
• Reclassification
• Consolidation of investments
• Validation

11
Transition Approach and Evaluation Results

• For further information checkhttp//www.xbrlope
  n.org/abra/xbrltransitions.pdf