1. XBRL - eXtensible Business Reporting Language
Slava Ilchenko
Aureolis Oy
XBRL - eXtensible Business Reporting Language

2. XBRL - eXtensible Business Reporting Language
Paper
Word document
Excel
CSV
PDF
HTML
XBRL - eXtensible Business Reporting Language

3. XBRL - eXtensible Business Reporting Language
Challenges
Automatic cross-check and comparison of data
Automatic conversion of information into the data exchange format from any data sources
Automatic extraction of data from the reports
Validation of data for quality, consistency, etc before and after submission
Inclusion of data definitions in the data exchange format
Comprehensive documentation
Flexibility of content and presentation versus the possibilty of automatic comparison
XBRL - eXtensible Business Reporting Language

4. XBRL - eXtensible Business Reporting Language
Based on XML (XML Schema,Xlink,Xpath,Namespaces)
First specification June 2000
Freely available
Open
Key Concepts: Instance documents (data), Taxonomies (metadata)
XBRL - eXtensible Business Reporting Language

5. XBRL International Inc.
Non-profitable consortium
650 organisations
Board of Directors and Steering Committee
Local Jurisdictions (TIEKE – tietoyhteiskunnan kehittämiskeskus)
Standards Board
Working Groups
Best Practices Board
Members
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6. Instance Document Facts (Items, Tuples) Contexts Units Footnotes
References
<?xml version="1.0" encoding="utf-8"?>
<xbrl xmlns="
xmlns:link="
xmlns:xlink="
xmlns:xsi="
xmlns:iso4217="
xmlns:s="
</xbrl>
<link:schemaRef
xlink:type="simple"
xlink:href=" />
<context id="c_start">
<period>
<instant> </instant>
</period>
</context>
<s:nr_employees_total
contextRef="c_start"
unitRef="u_person"
decimals="0">35</s:nr_employees_total>
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7. Taxonomies Taxonomy Schemas Label Linkbase Reference Linkbase
<element
id="sample_nr_employees_total"
name="nr_employees_total"
xbrli:periodType="instant"
type="xbrli:nonNegativeIntegerItemType"
substitutionGroup="xbrli:item"
nillable="true" />
<label
xlink:type="resource"
xlink:label="label_nr_employees_total"
xlink:role="
xml:lang="en">Total number employees</label>
<labelArc
xlink:type="arc"
xlink:arcrole="
xlink:from="concept_nr_employees_total"
xlink:to="label_nr_employees_total" />
Taxonomy Schemas
Label Linkbase
Reference Linkbase
Calculation Linkbase
Definition Linkbase
Presentation Linkbase
XBRL Dimensions 1.0 Module
XBRL Formula 1.0 Module
Inline XBRL Module
XBRL Versioning Module
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8. Tools Instance Document Creator Instance Report Validator
Taxonomy Editor
Taxonomy Validator
Reporting Gate
Processor
SAS ODS
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9. Applications EBA (European Banking Administration) Finanssivalvonta
COREP (Common Reporting - Basel)
FINREP (Financial Reporting – IFRS)
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10. Resources http://www.xbrl.org/ - XBRL Int.
– XBRL Suomi (Tieke.fi)
-XBRL in Plain English
-Online course + exam
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11. Slava Ilchenko Tekninen Arkkitehti Viacheslav.ilchenko@aureolis.com
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Slava Ilchenko
Tekninen Arkkitehti