1. XBRL Module Part 3: XBRL Framework
Credits
Prepared by: Rajendra P. Srivastava
Ernst & Young Professor
University of Kansas
Sponsored by: Ernst & Young, LLP
(August 2005)

2. Outline XBRL Framework USFR XBRL Taxonomy Structure
XBRL Taxonomies
XBRL Linkbases (Label , Reference, Presentation, Calculation, and Definition)
Instance Document
USFR XBRL Taxonomy Structure
Anatomy of an XBRL Taxonomy - XBRL Schema
Attributes and Linkbases
Anatomy of an XBRL Instance Document
Anatomy of XBRL - Extending a taxonomy
Anatomy of XBRL - Consuming an XBRL Instance Document
Snippets of Instance Document and Linkbases

3. Anatomy of an XBRL Taxonomy XBRL Framework
Schema.xsd
Linkbases.xml
Label
Reference
Presentation
Calculation
Footnote
Footnote
Definition

4. Anatomy of an XBRL Taxonomy-Schema
According to XBRL 2.1 Specification released by XBRL International:
“A taxonomy is defined as an XML Schema and the set of directly referenced extended links and any extended links that are nested within the XML Schema.”
In other words: A Taxonomy is made up of a group of interrelated XML files: XML Schema File (.xds file) and Linkbase Files (.xml files)
XML Schema
The XBRL taxonomy schema file defines the actual concepts (elements) that form the basis of a taxonomy. It stores their names, data types, period type, how they can be utilized, etc. The properties of schema elements are defined in the XBRL 2.1 Specification.

5. Anatomy of an XBRL Taxonomy -
Linkbase Files
An XBRL linkbase file contains the explicit relationship definitions between the concepts defined in the XBRL schema.
In general there are six linkbase types defined by the XBRL version 2.1 specification:
The label linkbase allows the user to attach labels with different roles and languages to a given concept.
The reference linkbase allows the user to attach external information (authoritative sources) to concepts.
The presentation linkbase defines how concepts are nested and ordered.
The calculation linkbase defines how values of concepts should, for example, sum up from one to another.
The definition linkbase allows the user to define additional semantics and relationships.
The footnote linkbase allows the user to relate a footnote description to a concept
Added MFS

6. Naming Taxonomy Element
XBRL naming conventions follow XML convention.
Names must start with a letter or a underscore “_”.
Names can contain any combination of letters, numbers, underscores “_”, dashes “-”, or periods “.”
Names must not contain any other characters.
Names must not start with letters xml (or XML or Xml ..).
Names cannot contain spaces.
Names (tags) are case sensitive.
Each name within a taxonomy must be unique and must start with an alpha character or the underscore character.
Element names should not be interpreted as containing a "hierarchical" structure
Taxonomy structure is expressed in the XBRL linkbases

7. US Financial Reporting Taxonomy Structure
Commercial & Industrial
(us-gaap-ci)
Primary Terms Relationships (usfr-ptr)
Management Report (usfr-mr)
Accountants Report (usfr-ar)
SEC Certification (usfr-seccert)
Financial Service Terms Relationships (usfr-fstr)
Banking and Savings Institutions
(us-gaap-basi)
Insurance Entities
(us-gaap-ins)
Investment Management
(us-gaap-im)
Company Extension
Instance Document
MD&A
(usfr-mda)
Primary Terms Elements (usfr-pte)
Financial Service Terms Elements (usfr-fste)
Investment Management Elements
(usfr-ime)
MFS - Current USGAAP Taxonomy Framework US GAAP CI: over 1,500 unique, individually identified pieces of information, and IAS-PFS has over 800 such items.

8. Anatomy of an XBRL Taxonomy - XBRL Schema
Element, Attributes, and Linkbase Examples
There are several basic attributes of an XBRL element that provide the detail about them. In the example below, “CashCashEquivalents” has a unique element name which also identifies its source taxonomy, a data type (monetary), balance type (debit), and a period type (instant) which defines how it is reported at a given instant or duration.
Attribute
Example
Usfr-pte:CashCashEquivalents
Monetary/String, etc.
Debit/Credit
Instant/Duration
XBRL Name
Data Type
Balance Type
Period Type
Basic Element
Attributes
Added MFS

9. Anatomy of an XBRL Taxonomy - XBRL Schema Element, Attributes, and Linkbase Examples
In addition to the basic attributes, each element has a set of defined relationships with the taxonomy linkbases. In the example below, “CashCashEquivalents” has a human readable label, a reference to authoritative literature (SEC), a presentation hierarchy and a calculation summation.
Name : SEC Regulation S-X
Rule Number : 7
Chapter : 3
Paragraph : 2
Relationships To O
ther
Elements &
Information
(Linkbases)
Calculation
Presentation
Reference
Total
Current Assets =
Cash and Cash Equivalents +
Accounts Receivable Trade, Net +
Inventories, Net + …
Cash and Cash Equivalent
Accounts Receivable Trade, Net
Inventories, Net
Total Current Assets
Label
e.g., “Cash and Cash Equivalents”
Linkbase
Example
Added MFS

10. Anatomy of an XBRL Instance Document
Tagged Value: The main function of the instance document is to store financial data tagged with elements from a referenced taxonomy (containing element definitions and Meta data) for reporting.
Instance Component
Tagged Value
Cash and cash Equivalents : US$ 575,000,000 (1)
Example
XBRL Name, i.e.,
Tag
Usfr-pte:CashCashEquivalents
Added MFS
Unit: An instance document contains a unit for each type of measured data tagged. Currencies and shares are the most common examples of Units of measure in Financial Reporting. ID
USD
Measure $
, Shares etc.
UNIT
Example
Attribute

11. Anatomy of an XBRL Instance Document
Precision or Decimal are used on numeric values. In this example, a Precision of 9 is given. This means that the first 9 digits, counting from the left, starting at the first non-zero digit of the value are known to be trustworthy for the purposes of computations to be performed using that numeric fact. A Decimal of 2 would indicate that the value of the numeric fact is known to be correct to 2 decimal places.
Precision
Or Decimal:
Precision = 9, Decimal = 2
Example
Contexts: Every piece of financial data in an instance document must be associated with a context. A context provides additional meta data, particularly the period it is reported in. In addition, each context can also provide Segment (Ex. Business Unit or Revenue Center) and Scenario (Additional information Ex. Restated, Unaudited, etc.) information.
Added MFS
Contexts
Scenario
Segment
Period
Audited, Pro-forma, Restated
Financial Printing, Outsourcing etc.
Instant: As of
Attribute
Example

12. Anatomy of an XBRL Instance Document: Footnotes
Footnote Link: Footnote Links allow for the creation of
structured text annotations between facts.
Footnote Link:
Example
(1) Cash and Cash Equivalents-All highly liquid investments with original maturities of three months or less at date of purchase are carried at cost plus accrued interest, which approximates fair value, and are considered to be cash equivalents. All other investments not considered to be cash equivalents are separately categorized as investments.

13. Anatomy of XBRL - Extending a taxonomy
One of the most powerful and versatile aspects of XBRL is taxonomy extensibility. This allows a taxonomy to reference other taxonomies and define its own set of relationships and information (presentation, calculation, labels, etc.) around those taxonomies, in addition to adding new unique elements in the extension schema itself.
The underlying or referenced taxonomies remain unaltered; the entity extending the taxonomy simply provides its own views of the taxonomy information in order to personalize the data; while the referenced taxonomy elements remain the same, the labels, presentation hierarchy and calculation summations are extended to meet an entities needs.
For example, an entity may wish to add an element not found in the referenced taxonomy that is unique to that entity. Or, they may wish to extend the label of a referenced element to meet their own particular financial reporting needs.
This powerful feature ensures user defined flexibility while maintaining comparability.

14. Anatomy of XBRL - Consuming an XBRL
Instance Document
Using XBRL enabled software a user accesses an entity’s Instance Document through the internet.
The Instance Document references the entity’s Extension Taxonomy which contains information and relationships specific to that entity.
Once an XBRL Instance Document and Extension Taxonomy are created, they can then be securely located on the internet or an intranet for consumption. In the example below, an end user accesses the Instance Document via the internet.
Once the Instance Document is loaded in the XBRL enabled software, the information will be analyzed, compared and rendered using a variety of methods.
The entity Extension Taxonomy references a Public
Taxonomy and extends it.
The Entity Instance Document, Extension Taxonomy
and Public Taxonomy reference the XBRL Technical
Specification Schema for compliance with the 2.1
specification.

15. Balance Sheet: Taxonomy Element and Instance Data
Reporting
period
December 31  
2004
2003
ASSETS
US$000,000
Current Assets:
Cash and Cash Equivalents (1)
$634
$575
Accounts receivable, less allowance for doubtful accounts of $88 and $80
2,101
1,804
Inventories
1,515
1,374
Total current assets
$4,250
$3,753
Unit of Measure
Taxonomy Element
Taxonomy Schema Snippet
<element
id="usfr-pte_CashCashEquivalents"
name="Cash and Cash Equivalent"
type="xbrl:monetaryItemType"
substitutionGroup="xbrli:Item"
xbrli:periodType="instant"
xbrli:balance="debit"
nillable="true"
/>
Instance Document Snippet
<usfr-pte:CashCashEquivalents
contextRef=“Y-2003"
unitRef="U-Monetary“
decimals="0">
</usfr-pte:CashCashEquivalents>
Instance value

16. Balance Sheet: Presentation Hierarchy and Linkbase
December 31  
2004
2003
ASSETS
US$000,000
Current Assets:
Cash and Cash Equivalents (1)
$634
$575
Accounts receivable, less allowance for doubtful accounts of $88 and $80
2,101
1,804
Inventories
1,515
1,374
Total current assets
$4,250
$3,753
Presentation Linkbase Snippet
<presentationLink xlink:type="extended“
xlink:role=“
xlink:title=“Statement of Financial Position”>
  <loc xlink:type="locator" xlink:href=“
02-28.xsd#usfr-pte_TotalCurrentAssets" xlink:label="usfr-pte_TotalCurrentAssets"/>
  <loc xlink:type="locator" xlink:href="
28.xsd#usfr-pte_CashCashEquivalents" xlink:label="usfr-pte_CashCashEquivalents"/>
<loc xlink:type="locator" xlink:href="
28.xsd#usfr-pte_AccountsReceivableTradeNet“ xlink:label="usfr-pte_AccountsReceivableTradeNet"/>
<presentationArc xlink:type="arc“ xlink:arcrole="
xlink:from="usfr-pte_TotalCurrentAssets" xlink:to="usfr-pte_CashCashEquivalents" order="1”/>
xlink:from="usfr-pte_TotalCurrentAssets" xlink:to="usfr-pte_AccountsRecievabaleTradeNet" order=“2”/> …
</presentationLink>

17. Balance Sheet: Label Linkbase
December 31  
2004
2003
ASSETS
US$000,000
Current Assets:
Cash and Cash Equivalents (1)
$634
$575
Accounts receivable, less allowance for doubtful accounts of $88 and $80
2,101
1,804
Inventories
1,515
1,374
Total current assets
$4,250
$3,753
Label Link Snippet
<labelLink xlink:type="extended” xlink:role="
  <label xlink:type="resource” xlink:role="
xlink:label=“usfr-pte_CashCashEquivalents_en”
xml:lang="en">Cash and Cash Equivalents</label>
<loc xlink:type="locator" xlink:href="usfr-pte xsd#usfr-pte_CashCashEquivalents"
xlink:label="usfr-pte_CashCashEquivalents"/>
  <labelArc xlink:type="arc“ xlink:arcrole=“
xlink:from="usfr-pte_CashCashEquivalents“
xlink:to="usfr-pte_CashCashEquivalents_en“/>
  </labelLink>

18. Statement of Financial Position to XBRL – Calculation Summations
December 31  
2004
2003
ASSETS
US$000,000
Current Assets:
Cash and Cash Equivalents (1)
$634
$575
Accounts receivable, less allowance for doubtful accounts of $88 and $80
2,101
1,804
Inventories
1,515
1,374
Total current assets
$4,250
$3,753
Calculation Linkbase Snippet
<calculationLink xlink:type="extended" xlink:role="
  <loc xlink:type="locator" xlink:href="usfr-pte xsd#usfr-pte_TotalCurrentAssets"
xlink:label="usfr-pte_TotalCurrentAssets"/>
  <loc xlink:type="locator" xlink:href="usfr-pte xsd#usfr-pte_CashCashEquivalents"
xlink:label="usfr-pte_CashCashEquivalents"/>
  <calculationArc xlink:type="arc" xlink:arcrole=“ item” xlink:from="usfr-pte_TotalCurrentAssets"
xlink:to="usfr-pte_CashCashEquivalents" order=“1” weight="1“ use=“optional”/>
 </calculationLink>

19. Status and Expected Evolution of XBRL
Financial Reporting Taxonomies Architecture 1.0: Recommendation dated ( ( describes the architecture of financial reporting taxonomies using XBRL and establishes rules and conventions to achieve consistency through:
Representation: Taxonomies should use similar XBRL structures to represent similar relationships among concepts.
Modularity: Taxonomies should have a common approach to grouping taxonomy content at a file level.
Evolution: Taxonomies developed based on the proposed architecture can be extended or revised using similar approaches
XBRL specification 2.1 achieves consistency by making numerous improvements:
Interoperability:
Cost of implementation
Clarity
Future XBRL specifications

20. References for Taxonomy Package and a Sample
Bovee, M., M. Ettredge, R. P. Srivastava, M. Vasarhelyi Does the Year 2000 XBRL Taxonomy Accommodate Current Business Financial Reporting Practice? Journal of Information Systems, Vol. 16, No. 2:
SEC (Security and Exchange Commission) Full Disclosure, Regulation FD.
Vasal, V. K., and R. P. Srivastava eXtensible Business Reporting Language (XBRL) –The Digital Language of Business: An Indian Perspective. Indian Accounting Review, Vol. 6, No. 1 (June)
XBRL.Org Extensible Business Reporting Language (XBRL) 2.1 RECOMMENDATION Corrected Errata at
XBRL.Org. XBRL GL.