1. XBRL GL to XBRL FR: The Power of Integration
Eric E. Cohen
Founder, XBRL GL Working Group
Co-chair, XBRL GL-FR Subcommittee
26/12/2018
13th XBRL International Conference

2. 13th XBRL International Conference
Agenda
Brief overview: XBRL GL
XBRL GL’s role in integrating the business reporting/audit reporting supply chain
Demonstration
Issues under discussion in our GL-FR efforts
Call to action
26/12/2018
13th XBRL International Conference

3. 13th XBRL International Conference
It's not
It's not
but it is
Other “views” of data
But it is
UBL
UBL
Statutory Filings
ACORD
ACORD
Statistics
Tax Returns
EDI
EDI
Financial
Statements
Master Files * Operational Details
Journal Entries * Trial Balances
Setup Files and more
26/12/2018
13th XBRL International Conference

4. “Financial Reporting”
Scope and role of XBRL
XBRL
GL, the
Journal Taxonomy
XBRL
“Financial Reporting”
Business
Operations
Internal
Business
Reporting
External
Business
Reporting
Investment,
Lending,
Regulation
Economic Policymaking
Processes
Companies
Financial
Publishers
and Data
Aggregators
Investors
Central
Banks
Participants
Trading
Partners
Management
Accountants
Auditors
Regulators
Software Vendors

5. 13th XBRL International Conference
EEC’s Vision
A piece of business information, once entered into any system, anywhere, never has to get retyped as it flows along the information supply chain.”
Manager’s vision: drill down from end reporting to underlying detail
Auditor’s vision: easy access to the original source document, tracking full authorization of entries (accountability)
26/12/2018
13th XBRL International Conference

6. 13th XBRL International Conference
With XBRL GL
You can associate accounts, documents, entries to end reporting concepts anywhere along the audit reporting supply chain
Facts can be associated with multiple reporting concepts simultaneously
You can track multiple sets of books
Tracking book to tax differences (FAS 109/IAS 12) comes standard
26/12/2018
13th XBRL International Conference

7. Integration: From Detail to Reporting
With inspiration from the leading financial reporting extender
Assignment of accounts to reporting
Reporting trees
Reporting calendars
26/12/2018
13th XBRL International Conference

8. Assignment of Accounts to Reporting
Accounts in all their varieties
Traditional accounts
Customer, employees, banks, jobs
26/12/2018
13th XBRL International Conference

9. The xbrlInfo Structure
xbrlInclude
Label roles
Matching to appropriate elements
summaryReportingElement
detailMatchingElement
Time Sheet
100 hrs
@ €10
€1000
<measurableQuantity>
<amount>
26/12/2018
13th XBRL International Conference

10. 13th XBRL International Conference
Assignment: xbrlInfo
Balance Sheet
Assets
Cash
XBRL GL
<xbrlInfo>
<xbrlInclude>ending_balance
<summaryReportingElement>Cash
</xbrlinfo>
<xbrlInclude>period_change
<summaryReportingElement>ChangeInCash
Statement of Changes
Changes in Cash
26/12/2018
13th XBRL International Conference

11. 13th XBRL International Conference
Multi-GAAP Reporting
US GAAP
XBRL GL
<xbrlInfo>
<xbrlInclude>ending_balance
<summaryReportingElement>usfr-pt:Cash
</xbrlinfo>
<summaryReportingElement>ifrs-gp:Cash
<summaryReportingElement>irs-1120:Cash
<summaryReportingElement>xyz-fr:Cash
IFRS
US Tax
Management
Reporting
26/12/2018
13th XBRL International Conference

12. Glossary of “Drilling” Concepts
Drill down
Starting with summarized information, moving towards underlying detail, eventually back to the source document and original entry. Focusing on one fact and finding more information on that fact.
Drill up
Starting with detail, moving toward summarization of that detail, eventually to the end assertion. An action that removes the “children” and focuses on the “parent”.
Drill around*
Being able to change direction and move up or down a different path than the original drill down or drill path
26/12/2018
13th XBRL International Conference
*A concept I was introduced to by Navision.

13. Drill Up, Drill Down, Drill (All) Around
XBRL GL
<xbrlInfo>
<xbrlInclude>ending_balance
<summaryReportingElement>usfr-pt:Cash
</xbrlinfo>
<summaryReportingElement>irs-1120:Cash
<summaryReportingElement>xyz-fr:Cash
US GAAP
US Tax
Management
Reporting
26/12/2018
13th XBRL International Conference

14. 13th XBRL International Conference
Reporting Trees
Northeast
Lynn Jones
Bill LePage
Americas
Northwest
United States
Mary Epp
Southeast
Mary O’Donnelly
Southwest
26/12/2018
13th XBRL International Conference

15. XBRL GL’s Sophisticated Accounts
segmentParentTuple
- parentSubaccountCode
- parentSubaccountType
- reportingTreeIdentifier
- parentSubaccountProportion
Parent
Account G
Utilities
primary account
Reporting Structure
302: Northeast
Division
000: General
Profit Center
107: Sales
Department
G: Government
Project
Account
Multiple reporting trees
Fractional allocation
26/12/2018
13th XBRL International Conference

16. 13th XBRL International Conference
For aggregation
For column headings
For cut-offs
Reporting Calendars
Days
Weeks
Months
Quarters
Years
Calendar
Custom
26/12/2018
13th XBRL International Conference

17. 13th XBRL International Conference
Demonstration
XBRL GL
26/12/2018
13th XBRL International Conference

18. Integration Additional Proposed Solutions
Limit XBRL GL
Virtual limitations through profiles
Hard code end reporting hints
26/12/2018
13th XBRL International Conference

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Conclusion
The power of integration is
Bringing together detail from disparate systems anywhere along the information supply chain
Drill up, drill down, drill around
All of the support for reporting in one place
Enabled today, more powerful tomorrow
The facilitator for the seamless audit trail
26/12/2018
13th XBRL International Conference

20. 13th XBRL International Conference
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Eric E. Cohen
XBRL Global Technical Leader, PwC
26/12/2018
13th XBRL International Conference