New UK Taxonomies –
Features and Content
Peter Calvert
XBRL UK – ICAEW Seminar – 19 May 2014
Taxonomy changes
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Improved content
Typed dimensions - Analysis items; Groupings
Additional dimension tags for ‘non-standard’ items
Tagging of text
Guidance information – guidance tags, accounting
references, documentation labels, cross-references
Datatypes
Labels and names – consistency
Presentation - handling of dimensions
Balance attribute – cash flow
Predefined values
Dimensions and hypercubes
Typed dimensions
 Existing explicit dimensions
 Typed dimensions
 Typed dimensions in UK accounts
taxonomies: positive integer
 Used for ‘Analysis items’ and ‘Groupings’
 Enable multiple occurrences of a tag
 Analysis items – attached to Analysis
dimension
Groupings
 Typed dimension replaces tuple
mechanism
 Advantages
 Each grouping is attached to a Grouping
dimension
Taxonomy changes
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Improved content
Typed dimensions - Analysis items; Groupings
Additional dimension tags for ‘non-standard’ items
Tagging of text
Guidance information – guidance tags, accounting
references, documentation labels, cross-references
Datatypes
Labels and names – consistency
Presentation - handling of dimensions
Balance attribute – cash flow
Predefined values
Dimensions and hypercubes
Tagging of text
 New Inline XBRL release: tagging of
different text fragments with the same tag
 Granularity of tagging
Guidance information
 Guidance tags
 Cross-reference tags
 Documentation labels
 Accounting references
Documentation labels
 Supplementary guidance information on
the use of tags
Taxonomy changes
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



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Improved content
Typed dimensions - Analysis items; Groupings
Additional dimension tags for ‘non-standard’ items
Tagging of text
Guidance information – guidance tags, accounting
references, documentation labels, cross-references
Datatypes
Labels and names – consistency
Presentation - handling of dimensions
Balance attribute – cash flow
Predefined values
Dimensions and hypercubes
Taxonomy changes











Improved content
Typed dimensions - Analysis items; Groupings
Additional dimension tags for ‘non-standard’ items
Tagging of text
Guidance information – guidance tags, accounting
references, documentation labels, cross-references
Datatypes
Labels and names – consistency
Presentation - handling of dimensions
Balance attribute – cash flow
Predefined values
Dimensions and hypercubes
Balance attribute
 Cash flow issue
 General approach: debit represents a
cash inflow, credit represents an outflow
 Additional definition links to reinforce this
Balance attribute
 Cash flow issue
 General approach: debit represents a
cash inflow, credit represents an outflow
 Additional definition links to reinforce this
 Label rule still determines sign
Taxonomy changes











Improved content
Typed dimensions - Analysis items; Groupings
Additional dimension tags for ‘non-standard’ items
Tagging of text
Guidance information – guidance tags, accounting
references, documentation labels, cross-references
Datatypes
Labels and names – consistency
Presentation - handling of dimensions
Balance attribute – cash flow
Predefined values
Dimensions and hypercubes
Dimensions and hypercubes
 Number of dimensions and number of
hypercubes attached to individual line
item tags
 Examples
 Assumption in favour of fewer hypercubes
 Area to review during consultation period
Consistency checks
 Document to be published alongside
taxonomy at end of consultation
 Checks on summation and other
relationships
 Natural language statements
 Possibly lay the basis for statements in
formula language
 Aid to tagging quality and to evaluation of
reports
 Intent and scope of current work
Conclusion and questions