Tying XBRL GL to FR: XBRL mappings, transformations and queries across the reporting supply chain Thomas Klement, XBRL Germany, Harald Schmitt, IASCF,

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

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

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

XBRL Capabilities ─ Scenario : Corporate Group Reporting XBRL GL Dimensional Taxonomy internal FR Taxonomy external FR Taxonomy

Will XBRL Become an Enabling Technology for Backwards Discovery?

What standards are available? XBRL –XBRL FR –Dimensional Taxonomies –XBRL GL –Formulas –Generic Linkbases XML –SQL/XML –XML for Analysis –XPath –XSLT –XQuery

Example: Storage, Processing and Transition GL FR ERP XML DB

Main problems Cross-system transitions Bi-directional mappings

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

Transition Approach and Evaluation Results For further information check