1. “Convergence, Communication and Interactive Data” December 3-6, 2007 Vancouver, British Columbia, Canada

2. Versioning Specification 1.0 December 5 th, 2007 Ignacio Hernández-Ros – Katrin Schmehl Developer Track

3. 1. What’s versioning(3’) 2. The Versioning package PWD 1.0(25’) 3. Initial uses of the XVD(15’) ◦ Demo 1 “preparing a versioning report” ◦ Demo 2 “using the versioning report for adapting XBRL mappings”

4.  The only constant in life is change.  Everybody have its own interpretation. ◦ Versioning is a communication tool to tell users of a DTS (Taxonomy) where the DTS has changed and explain the reasons why. ◦ Versioning implements one of the most demanded benefits of XBRL that is to save costs in migrating from one DTS to another.

5.  Other aspects (or side effects) of versioning is the capacity to compare two DTSs. In theory, someone could create a versioning report comparing two GAAPs.  The more the DTSs share the little the versioning report will be.

6.  Now a PWD approved by the XSB  Includes: 2.1 - Requirements documentation 2.2 - XVS documentation 2.3 - XIS documentation 2.4 - A Conformance suite

7.  Documents use cases for the XVS specification (defines what’s in and what’s out of the scope of XVS).  Contains 69 different aspects considered during the development of the XVS specification.

8.  The aspects may be: ◦ “Considered” and “be the source of test cases” in the conformance suite.  Example: U1207 Change in the periodType attribute value If the periodType attribute value [[XIS] 2.2.9.2] has changed, this change MUST be documented.

9.  The aspects may be: ◦ “Considered” and “become a driver” in the architectural design.  Example: U1505 No documentation of syntactical changes If the changes have no semantics so that they are only syntactical, these changes should no be documented. For example a resource like a label moves from one linkbase file to another.

10.  The aspects may be: ◦ Not considered  Yet (they may be considered later…), or  Due to the Pareto rule ;) (80% - 20%) U1603 Additional metadata It should be possible to add metadata to document who created the versioning report, including additional contact information. U1602 Information about compatibility It should be possible to add information about the backward and forward compatibility of the old and new version of a taxonomy.

11.  It is the Versioning specification 2.2.1 - Defines the Versioning INFOSET 2.2.2 - Defines what is a difference between information items in the DTSs 2.2.3 - Defines the rules of correspondence between Items in the From DTS and the To DTS 2.2.4 - Defines a content model for a versioning report 2.2.5 - Defines a syntax used to serialize the content model

12.  INFOSET stands for INFOrmation SET. It answers one of the most difficult questions about the XBRL specification. ◦ What’s in a DTS If you put aside all syntactical pieces of the XBRL standard? The answer to this question is in the XIS documentation. ◦ XIS will be discussed later in this presentation

13.  The XVS documentation defines a subset of the XIS INFOSET in order to specify what’s in the scope of Versioning. ◦ Things out of the scope are for example: The Documentation Information Item [XIS 2.2.13]  The XVS documentation defines additional items to XIS, derived from information in XIS. ◦ For example: [XVS 2.1.1] The Preceding property of a relationship.

14.  The XVS specification defines how to compare a pair of information items. Concept A Name: ConceptA PeriodType: instant Balance: debit … From DTS Concept A Name: ConceptA PeriodType: duration Balance: debit … To DTS Diff Event

15.  They are used to help versioning processors determine what information item in the To DTS must be compared with an information item in the From DTS (and vice versa)

16.  The XVS specification separates the content of the versioning report from the syntax. The Diff Events are just input to the versioning report. From DTSTo DTS Concept or Resource (A) Concept or Resource (B) Corresponds to Action Event Version 1 Assignment Differences Documentation Categories nm n and m are integers in the range [0,1] p,q,s,t an u are integers ≥ 0 (nothing is required content) (1) This is contextual information p qs t u

17.  It was a hard decision to make  We choose between three alternatives ◦ An XBRL Linkbase ◦ An XBRL instance document ◦ A plain XML file  Final decision for the first PWD was to use an XBRL instance document.

18.  It is used as a reference document in order to properly identify each property of an information item in a DTS  It is expected that the document will be used in other areas as well. ◦ To explain XBRL without going deeper to the XBRL syntax ◦ As a reference in XBRL projects to integrate XBRL with other existing applications ◦ As input to the development of other specifications. ◦ XIS does not cover information items on instance documents

19.  Contains 59 test cases each one of them contains: From DTS To DTS Description Details

20.  Details of each test case Assignment Actions Events Human readable documentation Output of the versioning processor Human readable documentation

21.  Sample versioning reports Assignments window To DTS view From DTS view Diff Events view Actions view

22.  Use 1. Produce a versioning report  Use 2. Adapt mappings from the old DTS to the new DTS using the versioning report.

23.  We will use the Versioning Conformance Suite to produce a versioning report of the test case 1217 (New Resource).  From DTS is dts1217a.xsd ◦ It contains 4 concept definitions and 4 labels  To DTS is dts1217b.xsd ◦ It contains the same 4 concept definitions but 5 labels.

24.  Step 1 ◦ Open the From DTS ◦ Open the To DTS Note: Some differences appear based on initial input. This may not be accurate without the proper mapping tables defined.

25.  Step 2 ◦ Create the mapping table for resources Now, they are adjusted and properly reflects what changed in the DTS.

26.  Step 3 – Create the report ◦ Create the assignment ◦ Create the action that was derived from the assignment ◦ Create event containers in the action ◦ Attach events to the action

27.  Now we can use the versioning report to adapt mapping from a database to XBRL ◦ Reporting standard’s XBRL mapping tool is based on a configuration file. ◦ The migration creates a new configuration file automatically. ◦ And produces a migration report in order to help people responsible of the mapping to know what happened to mappings.

28. From and To DTSs Overall statistics Concept by concept History Migration status

29.  Your collaboration is needed ◦ By trying to use the XVS specification ◦ By looking at how XVS fits in your business requirements  Expected feedback on ◦ The lack of events to document changes in complex type definitions (tuples) ◦ The lack of events related to the XDT Dimensions Specification 1.0