7138-037¥XBRLSoftware ReqGuide5
Contents
1. import feature to allow imported taxonomies TE NRB Must have the ability to create elements with all available data types defined in the XBRL schema TE NR6 Must have the ability to create abstract elements XBRL SOFTWARE REQUIREMENTS 3 TE NR7 Must have the ability to create tuples and tuple contents TE NRB Must have the ability to denote balance type Debit Credit None for items TE NR9 Must have the ability to create edit delete and override labels TE NR10 Must have the ability to create and edit element names TE NR11 Must have the ability to specify different languages and roles for label links TE NR12 Must have the ability to create multiple label roles TE NR13 Must have the ability to view and edit element descriptions and include those descriptions in the documentation element under annotation for the element TE NR14 Ability to create dimension element links often referred to as Same As links Ability to create new link types as defined by XBRL 2 1 TE NR15 Must include the ability to create enumerations TE NR16 Must include the ability to customize the fields for the reference linkbase In other words define the breakdown for and then view and edit reference links and maintain multiple reference links for each element TE NR17 Must be able to add change and delete calculation weights and hierarchical relationships for Calculation links TE NR18 Must be able to set change and delete prese2. that there are many XBRL tools available that are able to create XBRL taxonomies and instance documents however there is much room for improvements and new innovations to the tools Hopefully the experience gained and the feedback given from this project will both inspire growth in existing tools and assist new tool creation XBRL SOFTWARE REQUIREMENTS 14 eXtensible Bu sines Reporting Language 7138 037
3. D SR 22 Ability to map the same data value to multiple elements in the same taxonomy as well as elements in multiple taxonomies Ability to highlight specific text within a given portion of tagged textual data and allow for its detailed tagging For example if a paragraph is imported into the tool a user should have the ability to select different portions of the text to uniquely tag This would allow for the detail tagging of a portion of a larger section of tagged data Ability to scale individual pieces of data with a specific number of zeros for required reporting of data e g Millions Hundreds of Thousands etc in an instance document For example select the Balance Sheet and specify that when the instance document is created the numbers that were entered into the Balance Sheet should have three zeros added to them This way if a financial statement says all values are in millions all the extra zeros do not have to be typed into the tool Timed backups Indication that an element is a dimension element and ability to automatically create mappings of data to or copy data to other elements Should maintain and expose a user library of Units of Measure Languages Scenarios Identifiers Entity Segments for consistent entry in an organization Ability to view the instance document in an XML View Also should be able to edit the XBRL directly in this view Ability to render a presentation of a completed instance document Inte
4. Easily review the tags assigned to each piece of data and change the tag Could also have the ability to tag entire rows with the same element 4 Generate a list of close matches for each piece of data that a user could choose from during their review 5 Manually tag any piece of data that the software was unable to match to any elements This should allow the user to tag anything in the rendered document XBRL SOFTWARE REQUIREM ENTS 13 6 Automatically create contexts based on the data type and any date information available in the document 7 Easily review the contexts with associated data the contexts are associated with Should have the ability to easily change each instance of the context or select an entire column and choose the context as well as edit the context properties 8 Ability to select sections of the document and specify scale factor The number of zeros the software should add when the instance document is created 9 Nice to have Automatically create an extension presentation linkbase using the order and hierarchy of the document that was imported and tagged 10 Nice to have Automatically create label overrides to match the labels used in the imported document 11 Nice to have Automatically read calculation linkbase and do the following ME Conclusion and Wrap Up The XBRL Implementation Task Force project was a great opportunity to exercise many different XBRL software tools The findings concluded
5. Have The Suggested Requirements are provided as a recommendation for useful user friendly or superior instance document creators These are not necessary for an instance document creator to be functional how ever these requirements are highly recommended ID SR 1 Ability to accept drag and drop data ID SR 2 Ability to embed XML comments in the instance document related to each element or as a whole ID SR 3 Table view like XML Spy for entering tuple table information ID SR 4 Excel Access like entry columns tables for easier copy paste of multiple rows of information IDSR5 Ability to drag and drop sections from existing instance documents for reuse in other documents ID SR 6 Ability to import PDF Word or Excel etc documents directly into the ID creator for tagging ID SR 7 Create mappings from spreadsheets and databases to taxonomies templates for automated instance creation ID SR 8 Ability to tag non contiguous data tables with different contexts When importing source data in an existing table format as text into the instance document creation tool it becomes necessary to tag specific combinations of columns from the source table into different contexts An example from a financial statement would be the Cash Flows section XBRL SOFTWARE REQUIREMENTS 10 ID SR 9 ID SR 10 ID SR 11 ID SR 12 ID SR 13 ID SR 14 ID SR 15 ID SR 16 ID SR 17 ID SR 18 ID SR 19 ID SR 20 ID SR 21 I
6. Improvement Tools 12 Instance Document Creator Taxonomy Editor 13 Automatic Instance Document Creator Editor 13 Conclusion and Wrap Up 14 XBRL SOFTWARE REQUIREMENTS on S Introduction This document is being provided as a summary to the software industry of the findings from the XBRL Implementation Task Force The XBRL Implementation Task Force was sponsored by the AICPA and involved the professional services firms of Ernst amp Young LLP KPMG LLP and PriceWaterhouseCoopers LLP The task force s project goal was to exercise the entire process of creating instance documents from full financial statements Each audit firm selected clients and obtained full financial statements from those clients Auditors from each firm mapped every fact in the statements to the US GAAP CI taxonomy and noted facts that did not fit Company specific extension taxonomies were created using the information regarding the facts that did not match concepts in the US GAAP CI taxonomy It was also decided to create a taxonomy for tagging the notes to the financial statement with greater detail than the US GAAP Cl taxonomy allowed The task force then used the US GAAP CI taxonomy the extension taxonomies and the mapping information to create the instance documents for each company The types of software used in this project were XBRL taxonomy editors and instance document creators There was strong support from all vendors that participated and from the experiences of t
7. XBRL SOFTWARE REQUIREMENTS Considerations for Development of XBRL Taxonomy Editor and Instance Document Creator Software May 2003 AICPA XBRL Implementation Task Force AICPA XBRL Implementation Task Force Members American Institute of Certified Public Accountants AICPA Ernst amp Young LLP Ernst amp Young KPMG LLP KPMG PricewaterhouseCoopers LLP PwC Chair Paul Penler Principal Ernst amp Young LLP Contact eff Naumann AICPA jnaumann aicpa org The XBRL Software Requirements Guide was developed by the members of the AICPA XBRL Implementation Task Force to benefit software developers who are incorporating XBRL functionality into their products The non authoritative requirements in this Guide offer alternatives that software developers can choose from and then modify as necessary to meet their needs They are not intended to establish standards or preferred practices Copyright 2003 by American Institute of Certified Public Accountants Inc New York NY 10036 8775 XBRL SOFTWARE REQUIREM ENTS MN Table of Contents Introduction 3 Taxonomy Editor Requirements 3 Minimum Requirements M ust Have 3 Suggested Requirements Nice to Have 5 Optional Requirements 7 Instance Document Creator Requirements 8 Types of Instance Document Creators Used 8 Minimum Requirements M ust Have 9 Suggested Requirements Nice to Have 10 Optional Requirements 12 Additional Findings 12 Description of Process
8. abel if there is no entry for the default label role chosen TESR25 Option to view a taxonomy with imported elements with or without imported elements TESR26 Ability to view report all elements with no documentation TESR27 Ability to view report all elements with missing labels for a particular role TE SR28 Suitable reporting to display all items all properties all linkbases sorts filters etc TE SR29 Ability to choose whether or not to see prohibited links in certain reports TE SR30 Notification in a report that elements appear multiple times in a linkbase i e an element is a child of multiple elements in a visual hierarchy of the linkbase therefore it would appear in the hierarchy multiple times For example a flag is present next to an element to alert a user that the same element is shown in the linkbase multiple times This will assist someone mapping data to XBRL elements TE SR31 Shareable HTML or Excel hierarchical view of taxonomies for taxonomy review by less technical folk UML like view for more technical types TE SR32 Option to check elements not to print For example some elements might have been inserted into the taxonomy as headers and a user might not want those items to appear in a report A toggle switch for all elements would be handy a user could turn items on off for printing TE SR33 Ability to fix non fatal errors on loading a taxonomy or on saving a taxonomy Trap errors and allow a user to fix e
9. ach error in a logical manner TE SR34 Validation on user input as it is entered For example if a user types in a non valid XML character in the element name the tool should catch this at the time of entry XBRL SOFTWARE REQUIREMENTS 6 TE SR35 TE SR36 Ability to validate certain logical taxonomy relationships and flag for user follow up e g calculation links on string items calculation arcs with weights of zero calculations between different data types etc Fast processing time No lag time on user actions minimal wait on loading and saving taxonomies Optional Requirements Items in the Optional Requirements list are intended to be extra features or requirements that could be useful for certain cases or that might not be necessary for all taxonomy software TE AR1 TE AR2 TE AR3 TE ARA TE ARS TE AR6 TE AR7 TE ARB TE AR TE AR10 TE AR11 TE AR12 TE AR13 TE AR14 Wizards to lead designers through steps of taxonomy creation process Full XML Schema savvy to do restrictions create complexTypes All on screen labels external to the programming so they can easily be changed to other languages Globalization Password protection and audit trail of changes Auto save of work in process Report designer feature to allow a user to completely design reports Integration with Instance Document creation and mapping tools See Instance Document Creator Taxonomy Editor un
10. chedules to automatically generate instance documents at certain times XBRL SOFTWARE REQUIREMENTS 8 Minimum Requirements M ust Have The Minimum Requirements are the minimal requirements necessary to compose a successful XBRL instance document creator This is not meant to be an exhaustive list but a helpful collection of the requirements the project identified as being essential for an XBRL instance document creator ID NR 1 Create a valid XBRL instance document that is compliant with the latest XBRL specification ID NR 2 Ability to create and associate contexts with each value or establish columns of context against which to enter data Contexts should be fully configurable by the user Need to allow the user to set the following items 1 Context Attributes ID must be valid XML element name Precision CWA 2 Numeric Context sub elements lt Unit gt with sub element lt Measure gt that holds the unit of measurement with optional dual measurements with operators 3 All contexts sub elements lt Entity gt sub element lt Identifier gt with attribute Scheme Sub element lt Segment gt Optional sub element lt Scenario gt lt Period gt with available sub elements of lt StartDate gt lt EndDate gt lt Duration gt lt Instant gt and lt Forever gt 4 For more detail see XBRL specification 2 0 or 2 0 a ID NR 3 Ability to handle tuples multiple record oriented instances of the same s
11. culation or definition or alphabetically with namespace identification with mouseOver or another tool to view definition in documentation or references from reference links XBRL SOFTWARE REQUIREMENTS 9 ID NR 15 ID NR 16 ID NR 17 ID NR 18 ID NR 19 ID NR 20 ID NR 21 ID NR 22 ID NR 23 Software should provide for the ability to display balance debit credit and weight information from the calculation linkbase in order to give guidance when determining values as positives or negatives in instance documents This option should display the weight information in an easily viewable location Ability to display link base information Labels presentation hierarchy calculation hierarchy definition hierarchy Ability to view definitions documentation of the elements Ability to view labels or element names Should be able to specify label role and language Tools must be able to import open a valid XBRL instance document Validation of tagged data instance document 1 Well formed XML 2 Valid XML 3 Valid XBRL Must validate all entered data on save and open This would check the data entered against the data type for the tagged element and for the context entered Must have a reasonable footprint on the users machines Can not require tremendous amounts of memory Must have acceptable processing time This is necessary for an optimal user experience and efficiency Suggested Requirements Nice to
12. der Additional Findings Instance creation template automatically created from taxonomy tool Integration with XML database repository for library functions version control Web service access to taxonomies embedded in system repository Vendor service to catalogue taxonomies available around the world for easy access and reuse Optional internal database for files to go with direct access to schemas to allow for protection of taxonomies in process Tools to assist in taxonomy collaboration work flow including reporting on status element level notes and comments and more Tools to assist in comparing a new version of a taxonomy with a prior version especially necessary if a custom taxonomy has been built on top of a standard taxonomy and the standard taxonomy has been corrected updated XBRL SOFTWARE REQUIREM ENTS Ml Instance Document Creator Requirements Types of Instance Document Creators Used There are many types of instance document creators available and many more are being developed that will be released in the near future The main categories of instance document creators are 1 Stand alone instance document creators Software specifically geared towards manually entering data into a format that creates an XBRL instance document a Caseware Usually not used as a Stand alone however that is how it was used in this project b Corel XM etal c Fujitsu d Semansys 2 ERP and General Led
13. e validation for schema and linkbases on save and on load import TE NR28 Must be mostly self installing XBRL SOFTWARE REQUIREMENTS 4 TE NR29 Must have acceptable processing time This is necessary for an optimal user experience and efficiency TE NR30 Must have a reasonable footprint on the users machines Can not require tremendous amounts of memory Suggested Requirements Nice to Have The Suggested Requirements are recommended to be a part of a user friendly or superior taxonomy editor These are not necessary for a taxonomy editor to be functional however these requirements are highly recommended for successful taxonomy software TE SR1 Need a feature that imports a list of new elements and related information from Excel CSV or other formats The import should allow all properties of a new element to be input at once All possible linkbase information should also be included labels or references for example TE SR2 Ability to create links for multiple linkbases at one time or to specify to only create a link for one linkbase at a time Would need a way to choose which linkbases automatically get created and which don t TE SR3 Ability to easily set the properties of links on link creation For example label role calculation weights etc TE SR4 Option to remove certain words from element names This would eliminate a list of common words not usually intended to be in the element name a and the Aut
14. eriences with the software also lead to the idea of having an automated instance document creation tool The requirements in this section are meant to be a general guideline for process improvement using tools and combining features from different types of software The type of instance document creator being referred to is the same as in the instance document creator section a stand alone software package XBRL SOFTWARE REQUIREMENTS 12 Instance Document Creator Taxonomy Editor This software would combine a full function instance document creator along with a taxonomy editor The result would be a vast improvement for the creation process This combination would allow a user to create both outputs in the same tool resulting in large amounts of time being saved The base requirements below should be used in conjunction with the detail requirements listed in the respective sections for instance document creators and taxonomy editors 1 Completely functional instance document creator See section on instance document creator requirements 2 A full or lite version of a taxonomy editor This should be a simple and intuitive add in to the instance document creation tool i e Easier to use and should appear as a natural extension of the main user interface 3 Able to view the taxonomy by any of the three hierarchical linkbases Presentation Calculation or Definition Ability to add or create extension elements items abstract and tu
15. ets of elements with different content ID NR 4 Ability to create footnotes as defined in the Specification ID NR5 The instance creator tool needs to be able to read the enumerations and aid the user by Suggesting and limiting entries to those enumerated values ID NR 6 The user interface must help the user by warning of illegal characters such as g iti Si uu S K n and f m ID NR 7 Ability to choose the taxonomy files to use for creating an instance document Tool should automatically import all taxonomies imported in the chosen taxonomies ID NR 8 Ability to search element labels element names definitions and data ID NR 9 Drag and drop of individual taxonomy elements or groupings of elements from a separate hierarchical view use standard windows techniques Ctrl_shift Ctrl Click to pick ranges or multiple elements to bring into instance ID NR 10 Instance document creation tools should provide for the ability to include display or exclude hide values in an instance document that were reported in their originally formatted source as zero or empty ID NR 11 Ability to create standard templates for manual or automated entry ID NR 12 Ability to reorder and remove elements from instance creation screen with Are you sure protection ID NR 13 Ability to view and print a completed instance document as XML and a more readable format ID NR 14 Ability to view taxonomy elements by linkbase hierarchies presentation cal
16. ger type instance document creators This is generally a reporting feature of an ERP product that allows fields to be mapped to the elements in a taxonomy a SAP b PeopleSoft 3 Database type instance document creators This type is typically used to map a database to a schema and create instance documents a Software AG b WAY Stand alone instance document creators are not usually tied into a database They are tools that you manually enter data into The data is placed in fields that are mapped to a taxonomy you have loaded into the instance document creator The fields are usually grouped in some manner to denote the context they are related to The software user also creates the necessary contexts to be used ERP and General Ledger type instance document creators are typically an extension of the reporting capabilities of an ERP system such as SAP A mapping is predefined between the reporting fields in your ERP system and the elements in an XBRL taxonomy When the user is ready to create the instance document they choose an option to print XBRL or save XBRL This action creates an instance document using the mapping previously created Database type instance document creators allow the mapping of a relational database or other data source to an XBRL taxonomy The function is then very similar to the ERP system process After a mapping is created a user can automatically create instance documents or create s
17. his project came a set of general requirements for these two types of XBRL software MG Taxonomy Editor Requirements The XBRL Implementation Task Force project required the creation of extension taxonomies to fully represent the financial statements of the selected companies However this document also includes the requirements that would be necessary for the creation of the base taxonomies Minimum Requirements M ust Have The Minimum Requirements is a suggested list of requirements necessary to create a successful XBRL taxonomy editor This is not meant to be an exhaustive list but a helpful collection of the requirements the project identified as being essential for an XBRL taxonomy editor TE NR1 Must create a valid XML Schema File that adheres to the XML Schema definition schema as well as the XBRL definition schema TE NR2 Must create valid linkbases for Label Presentation Calculation Reference and Definition The linkbases must use the correct syntax for XLink and must have valid XPointer locations Future tools will need to create Rulebase and Versioning linkbases when the specifications for these linkbases are finalized TE NR3 All links created should have all attributes that have been defined in the XBRL linkbase schema including priority All link attributes should be editable however attributes that typically would not be changed by a user should be hard to intentionally change TE NR4 Must use XML Schema
18. ntation order and hierarchical relationships on Presentation links TE NR19 Must be able to prohibit any link in all linkbases Should visually display that prohibited links have been prohibited This means that the tool must differentiate between the taxonomy being worked on specifically and imported taxonomies TE NR20 Must have the ability to create and edit the namespace and namespace identifier for the taxonomy Also should be able to create and edit the names used for all saved files TE NR21 Must have the ability to search the elements both by element name and by label The label search should search all label roles not only the standard label role TE NR22 Must have the ability to update a taxonomy from a previous version of the XBRL specification to a new version as they are released For example if a taxonomy is created using the latest specification 2 0a and then a new version comes out the tool should be able to automatically update it to the new specification TE NR23 Must have the ability to choose a default label role to work with TE NR24 Must include basic reporting TE NR25 Must include help documentation or a detailed user manual TE NR26 Must be able to open a valid XBRL taxonomy including linkbases from other vendor tools as well as from its own output A valid taxonomy may not have certain linkbases so a tool should not error if an expected linkbase is not referenced in the schema or included TE NR27 Must hav
19. ollapsible tree view for presentation links XBRL SOFTWARE REQUIREMENTS 5 TE SR15 Intuitive user interface with easy to access features Examples include floating toolbars or right click menus TE SR16 Ability to view or not to view prohibited links in the visual display of the linkbases TE SR17 Ability to see the namespace prefix with each element or an equivalent way to easily differentiate between namespaces and determine what namespace an element is from TE SR18 Ability to change the ordering for the listing of elements Users might have different preferences or different needs TE SR19 Ability to see parent child relationships for the current element selected in the tool For example a user selects an element name and they should be able to see all of the parent child relationships in the different linkbases presentation calculation definition Should also be able to see labels and reference links TESR20 Should visually see the difference between different element types Item abstract tuple TE SR21 Ability to visually notify the user that elements are not included in a linkbase TE SR22 An XML view that displays the schema and linkbases from within the tool TESR23 Advanced user interface for working with complex relationships e g table view Statement of Equity A tree view is not sufficient for working with multi dimensional relationships TE SR24 Ability for a user interface to display an alternate l
20. omated creation optional of element names and ids from label entry TE SR5 Copy or cut and paste of elements and linkbase items presentation calculation labels Should also be able to copy sections of hierarchies and paste within the same linkbase or add to another linkbase TE SR6 Ability to rename a group of or entire set of element names based on certain criteria TE SR7 An undo feature to allow a user to undo the last action Would be more valuable if it could remember the last few actions TE SR8 Include multi select actions for common actions such as editing properties User chooses many elements at once and then performs the same action to all at once instead of having to go through one by one TE SR9 The search feature should find each instance of the element in a visual display of the linkbases TE SR10 Ability to spell check element names labels and documentation TE SR11 Advanced functionality user interface for creating new label roles e g Use an existing role as the basis for a new role display sortable flat list of labels side by side etc TESR12 Ability to move elements from one schema file to another and update linkbases accordingly This needs to be highly controlled so a user would not accidentally use this feature TE SR13 Ability to sort and filter the list of elements on many different criteria i e item type property values or linkbases TE SR14 Good visual display of linkbases Example C
21. ples Ability to add or change presentation and definition linkbase orders Ability to add or change the calculation weights and parent child relationships Ability to prohibit links Ability to add overriding labels 1O 09 S oe U Ability to add reference links 10 Ability to create and validate Same As links 11 Ability to choose XBRL taxonomies to import 12 Validation of XBRL instance document XM L Schema and linkbases 13 Useful and comprehensive reporting Automatic Instance Document Creator Editor A software product that is able to load in a formatted document PDF RTF etc and automatically tag the data using a selected taxonomy could dramatically reduce the amount of time needed during the tagging process The automatic processing w ould have to be highly accurate and also allow the user to easily review and overrule the suggested tagging The simple requirements for the artificial intelligence instance document creator are listed below These requirements are meant to be a layer on top of the instance document creator requirements and ultimately build upon the instance document creator taxonomy editor proposed requirements 1 Able to load a formatted document and display in a similar way For example load a PDF document and display in a manner similar to the layout of the PDF 2 Automatically process all of the document or sections of the document and assign tags to the data based on a database of synonyms 3
22. rnal tools for maintaining segments and reporting hierarchies Useful error handling on saving and on loading an instance document Trap non fatal errors and allow the user to correct them in a simple manner Ability to validate dimension element Same As links and make sure the values match in the instance document Promote correct entry of data through guidance from data types context hints UoM Integration between taxonomy tool mapping tool instance document creation tool and a scripting language to automate tasks Ability to choose elements to validate using calculation links A user might want to check that values in a financial statement foot It would be conceivable that all the financial facts are not provided using the defined calculation links so a user would have to choose which items should be summing up XBRL SOFTWARE REQUIREMENTS Optional Requirements The Optional Requirements contains extra features identified by the XBRL Implementation Task Force that might be useful in certain cases however they are not necessary for all instance document creation software ID AR 1 Automated creation of Numeric and NonNumeric contexts from type of information entered ID AR 2 Wizards to assist in identifying taxonomies creating contexts and entering data ID AR 3 All on screen labels external to the programming so they can easily be changed to other languages Globalization ID AR 4 Ability to
23. roll forward a prior period or year instance where current period entries become prior period entries and blank spaces await current period entries ID AR 5 Library functionality security and audit trails of creation and changes ID AR 6 Audit tools that check Dimension Elements Same As for discrepancies that check sub totals against the totals of children and other tests that check stock flow links and checks the change in stock items and sees if it matches the content of the flow item etc ID AR 7 Instant feedback mechanism for high level entry process what has been entered mapped and what hasn t Do Assets Liabilities Equity Do Debits Credits and should they ID AR 8 Integration with repository for storage workflow protection ID AR 9 Web services enabled access query indexing ID AR 10 Ability to run as an add in to XML Spy so creators of other XML documents can include XBRL instance documents as data islands in their documents ID AR 11 Collaborative group creation process tools ME Additional Findings Description of Process Improvement Tool s As the task force used the different types of tools the consensus among the users was that an ideal tool should be a combination of the different types An example is an instance document creator that allows a user to add new elements to taxonomies and create extension taxonomies Another example is an instance document creator that is also a rendering tool The exp
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