1. CWA3 Standardized roll-out package Part 2: XBRL Handbook for Declarers
CEN/WS XBRL
CWA3 Standardized roll-out package
Part 2: XBRL Handbook for Declarers
10 December, 2013
Aitor Azcoaga
(topic expert: Pieter Maillard)
CWA3

2. XBRL handbook for declarers
High level/ brief introduction to XBRL
Roll-out guide or reference handbook would help XBRL prepares(reporting entities) in getting to know XBRL
Introduction to XML
Normative reference
How to start with XBRL from the declarer's perspective
Building blocks: XML, XPATH, XSLT, XQuery.
Introduction to XBRL:
Introduction, schemas, linkbases, extensibility, dimensions, formulas and validation.
FAQ and reference documentation.

3. CWA3-2 XBRL handbook for declarers
How to start with XBRL from the declarer's perspective:
Language for the electronic communication of business information.
Popularity as a communication standard.
Adopted by more and more regulators around the world.
XBRL is extensible and flexible, it can be adapted to a wide variety of different requirements.
CWA3-2 document explains the foundations of the XBRL standard:
Technical aspects addressed in a general and comprehensive way.
FAQ and reference documentation.

4. CWA3-2 XBRL handbook for declarers
Introduction to technological building blocks
XML Structures
Namespaces and prefixes
XML Schema and components
Predefined types
attribute declaration
ID / IDREF attribute types
Xlink
XPath
XSLT
XQuery

5. CWA3-2 XBRL handbook for declarers
XBRL: Extensible Business Reporting Language
How to structure reporting data?
Introduction to XBRL
XBRL Taxonomies
the extensibility of XBRL
XBRL Dimensions
XBRL Formulas
XBRL instance documents
the validation of XBRL instance documents.

6. CWA3-2 XBRL handbook for declarers
XBRL: Extensible Business Reporting Language
How to structure reporting data?

7. CWA3-2 XBRL handbook for declarers
The extensibility of XBRL
XBRL is extensible by design. The original authors of XBRL were aware of the complexity and diversity of reporting all over the world. As result, XBRL was designed to be a flexible language in order to suit as many use-cases as possible. In addition to the extensible nature of the language itself, taxonomies (schemas) can be extended with additional concepts and new relationships.

8. CWA3-2 XBRL handbook for declarers
XBRL Dimensions
Multidimensional data models are known for their use in the analysis of business information.
The basic elements of this model are: metrics, dimensions, domains and hypercubes.
Metrics represent primary business concepts (line items, or ‘primary items’).
Dimensions represent ways to break down the data, or to express characteristics (for example: “before mitigation” or “after mitigation”). Examples of dimensions include: Time, product line, clients, geography.
The set of possible values within a dimension is called a domain.

9. CWA3-2 XBRL handbook for declarers
XBRL: Extensible Business Reporting Language
XBRL instance documents
XBRL root node, namespaces and schemaRef
Context and units
Facts and primary concepts

10. CWA3-2 XBRL handbook for declarers
XBRL: Extensible Business Reporting Language
the validation of XBRL instance documents.
XML validation (well formed documents)
XML Schema validation (schema valid)
XBRL validation structure (XBRL syntax valid)
Taxonomy validation rules
Dimensional validation
Formula validation

11. Thanks for your attention
Questions?
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