iXBRL - acg4401
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iXBRL
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iXBRL What is it?
Recommendation by xbrl.org (1.0)
Embeds XBRL within HTML or
XHTML document
HTML/XHTML tags used for rendering information
Eliminate the need to create an instance document of XBRL tagged financial statements data AND
Separate document for displaying those data
Leaves control over F/S display/rendering to author of data.
XBRL
Instance
XSLT
Display
Output
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iXBRL – Who is Using it?
Her Majesties Revenue & Customs (HMRC)
for accounting periods ending on or after 1 April 2010, Company
Tax Returns must be filed online.
In all cases where a Company Tax Return is filed online, the computations must be in Inline eXtensible Business Reporting
Language (iXBRL) format.
For most companies and organisations, accounts forming part of the return must also be in iXBRL format HMRC
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HMRC – What must be tagged?
The starting point is the accounts you are required to send as part of a Company Tax Return in iXBRL format.
For example, a company incorporated under the Companies Act is required to send the individual accounts they are required to prepare for their members - a balance sheet , a profit and loss account , and notes to the accounts
including any Directors’ and Auditor’s reports similarly required.
All instances of data within the balance sheet, profit and loss account and notes to the accounts must be tagged. If a data item appears more than once then it must be tagged each time.
The Directors’ report and Auditor’s report must also be tagged, but only to the extent that data within these are also within the
Directors’ report and Auditor’s report sections the taxonomy
(together with general information, such as company name, CRN, etc).
Prior period comparative figures within the accounts should be tagged.
ix ixt link xbrli xl xlink xml xsi
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iXBRL Namespaces Used
Namespace prefix Namespace name http://www.xbrl.org/2008/inlineXBRL http://www.xbrl.org/inlineXBRL/trans formation/2010-04-20 http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/instance http://www.xbrl.org/2003/XLink http://www.w3.org/1999/xlink http://www.w3.org/XML/1998/names pace http://www.w3.org/2001/XMLSchema
-instance
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iXBRL – How does it work
F/S data values are contained with iXBRL elements
<iXbrl>45600</iXbrl>
The <iXBRL> tags are embedded with the <HTML> or
<XHTML) tags
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iXBRL – Browser vs Processor
Web Browser’s ignore the
<iXBRL> elements
Treated as comments
Web Browser’s process the
<HTML>
Web
Browser
• Rendered
F/S
iXBRL Processor
Converts the <iXBRL> elements to standard based XBRL
Instance Documents
IXBRL
Processor
• XBRL
Instance
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iXBRL – Processor
Purpose:
To Generate XBRL from iXBRL
WITHOUT reference to a taxonomy
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iXBRL - What’s it Look Like
<td align="right" valign="bottom">
<small style="font-family: 'Arial'; font-size: 80%;">
<b>
<ix:nonFraction name="us-gaap:CashAndCashEquivalentsAtCarryingValue" contextRef="fy10e" unitRef="USD" decimals="-6" format="ixt:numcommadot" scale="6">6,076</ix:nonFraction>
</b>
</small>
</td>
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Rules for iXBRL
Root Element - <html>
Two types of elements
ix (inline XBRL)
ixt (inline XBRL transformation)
Required:
ix:header (which must contain)
ix:references
XBRL schemaRef ix:resources
XBRL context element
XBRL unit element
At lest one fact within ix element
ix:nonFraction, ix:NonNumeric, ix:footnote
<ix:header>
<ix:references>
<link:schemaRef…>
</ix:references>
<ix:resources>
<xbrl:context …>
<xbrl:unit …>
</ix:resources>
</ix:header>
<ix:nonFraction name=“usgaap…”
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iXBRL - Sepcificaiton
Namespace
ix:http://www.xbrl.org/2008/inlineXBRL/
Elements:
ix:denominator ix:exclude ix:footnoteLink ix:fraction ix:header ix:hidden ix:nonFraction ix:nonNumeric ix:numerator ix:references ix:resources ix:tuple
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ix:nonfraction
XBRL numeric item
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ix:nonFraction attributes
name="us-gaap:CashAndCashEquivalentsAtCarryingValue”
format="ixt:numcommadot”
id="001”
contextRef="AsOfDec312012”
unitRef="USD”
decimals="-3”
scale="-3"
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ixt:transformation types
2.3 Transform function: ixt-datedoteu.xml
2.4 Transform function: ixtdatedotus.xml
2.5 Transform function: ixt-datelonguk.xml
2.6 Transform function: ixt-datelongus.xml
2.7 Transform function: ixtdateshortuk.xml
2.8 Transform function: ixt-dateshortus.xml
2.9
Transform function: ixt-dateslasheu.xml
2.10 Transform function: ixtdateslashus.xml
2.11 Transform function: ixt-numcomma.xml
2.12
Transform function: ixt-numcommadot.xml
2.13 Transform function: ixtnumdash.xml
2.14 Transform function: ixt-numdotcomma.xml
2.15
Transform function: ixt-numspacecomma.xml
2.16 Transform function: ixtnumspacedot.xml
2.17 Transform function: ixtdatelongdaymonthuk.xml
2.18 Transform function: ixtdatelongmonthdayus.xml
2.19 Transform function: ixtdateshortdaymonthuk.xml
2.20 Transform function: ixtdateshortmonthdayus.xml
2.21 Transform function: ixtdateslashdaymontheu.xml
2.22 Transform function: ixtdateslashmonthdayus.xml
2.23 Transform function: ixtdatelongyearmonth.xml
2.24 Transform function: ixtdateshortyearmonth.xml
2.25 Transform function: ixtdatelongmonthyear.xml
2.26 Transform function: ixtdateshortmonthyear.xml
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ix:Nonnumeric
XBRL non-numeric item
For example, Footnotes:
<ix:nonNumeric xmlns:us-gaap="http://xbrl.us/us-gaap/2009-01-
31" xmlns:us-types="http://xbrl.us/us-types/2009-01-31" xmlns:dei= http://xbrl.us/dei/2009-01-31 xmlns:masd= http://www.massivedynamic.com/20101231 xmlns:xi= http://www.w3.org/2001/Xinclude name="us-gaap:InventoryDisclosureTextBlock” contextRef="fy10d" escape="true">
…
<small style="text-decoration: underline; font-family: 'Arial'; fontsize: 80%;">NOTE 7 INVENTORY</small>
…
<small style="font-family: 'Arial'; font-size: 80%;">The components of inventory were as follows:</small>
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ix:resources
Contains the Reference elements from XBRL ix:resources
<ix:resources>
<xbrli:context id="fy10e_MeasurementDate">
<xbrli:entity>
<xbrli:identifier scheme="http://www.sec.gov/CIK">9876543210</xbrli: identifier>
</xbrli:entity>
<xbrli:period>
<xbrli:instant>2011-01-27</xbrli:instant>
</xbrli:period>
</xbrli:context>
…
<xbrli:unit id="USD">
<xbrli:measure>iso4217:USD</xbrli:measure>
</xbrli:unit>
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Prolog and Root Element
<?xml version="1.0" encoding="UTF-8"?>
<!-- html root element and namespaces -->
<HTML xmlns="http://www.w3.org/1999/xhtml" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:ix="http://www.xbrl.org/2008/inlineXBRL" xmlns:ixt="http://www.xbrl.org/inlineXBRL/transformation/2010-04-20" xmlns:us-gaap="http://xbrl.fasb.org/us-gaap/2012">
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After Root Element
<!-- html head element
<HEAD>
<META content="iXBRL shell" author="Skip White" />
<!-- insert style information
<TITLE>Example iXBRL document</TITLE>
</HEAD>
<!-- html body element
<BODY>
<CENTER
<!-- insert report heading lines
<DIV style="display:none”>
<ix:header>
<ix:reference>
<ix:resource>
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In HTML body (Table)
<ix:nonFraction..
<ix:nonNumeric…
<ix:footnote…
<ix:…
![[41A-03-01] Submission of iXBRL Financial Statements with](http://s2.studylib.net/store/data/018848727_1-2140c1fb897e37fb91bd79c89bc4d987-300x300.png)