XBRL for Interactive Data (eBook)

Engineering the Information Value Chain

Roger Debreceny, Carsten Felden, Bartosz Ochocki, Maciej Piechocki, Michal Piechocki (Autoren)

eBook Download: PDF

2009 | 2009
XXXII, 214 Seiten
Springer Berlin (Verlag)
978-3-642-01437-6 (ISBN)

Infos

Interactive data supports organizations to communicate effectively with their stakeholders and partners on the Internet and the World Wide Web. XBRL (eXtensible Business Reporting Language) is a key enabling technology for interactive data. XBRL links organizations and knowledge consumers in a variety of information value chains. XBRL is now in use in many countries and important settings. This book provides, for the first time, an in-depth analysis of XBRL. Thorough and up-to-date, this book explains the most popular constructs in XML, on which XBRL builds, and XBRL. The book provides business and policy makers, technologists and information engineers with an essential toolkit to understand the complete implementation of XBRL. The book begins with an overview of the business case for interactive data and XBRL. There is an introduction to XML and XBRL and the design and construction of XBRL taxonomies including extensions and multi-dimensional XBRL implementations. It provides a detailed analysis of the interaction of instance documents and taxonomies. The book also provides a synopsis of the most current XBRL technologies.

Inhalt

Foreword 5
About the Authors 7
Contents 10
Figures 13
Tables 16
Code Examples 17
Abbreviations 20
How it all began… 22
1 Introduction 27
1.1 Metadata 28
1.2 Metadata in business reports 30
1.3 Use cases for metadata and business reporting 34
1.4 Instance documents and taxonomies 37
1.5 Multidimensionality 39
1.6 What comes next ... 40
2 Handling Semantics in Information Exchange – An Introduction to XML 41
2.1 What is XML? 43
2.2 XML namespaces 50
2.3 XML schema 52
2.4 XLink 55
2.5 Summary 58
2.6 Key terms you should know 58
2.7 Case analysis 59
3 Introduction to XBRL 60
3.1 What is XBRL? 62
3.2 The XBRL base specification 63
3.3 XBRL financial reporting 66
3.4 Open and close XBRL reporting cycles 68
3.5 Classifications of XBRL technologies 70
3.6 Summary 73
3.7 Key terms you should know 73
3.8 Case analysis 74
4 XBRL Taxonomies 76
4.1 Taxonomy schema 78
4.2 Taxonomy linkbases 83
4.3 XBRL Global Ledger (GL) 96
4.4 Summary 102
4.5 Key terms you should know 103
4.6 Case analysis 103
5 XBRL Taxonomy Extensions 104
5.1 Extensibility 105
5.2 General XBRL extensibility framework 106
5.3 XBRL taxonomies extensibility methods and approaches 107
5.4 XBRL taxonomies extensibility technologies 116
5.5 Summary 124
5.6 Key terms you should know 125
5.7 Case analysis 126
5.8 Referencing taxonomy from instance document 128
5.9 Reported single and tuple facts 129
5.10 Context of the reported facts 131
5.11 Information about units of measure 133
5.12 Expressing accuracy of reported numbers by means of precision and decimals 134
5.13 Additional information about reported facts in footnotes 135
5.14 Summary 135
5.15 Key terms you should know 136
5.16 Case analysis 137
6 XBRL Taxonomy Engineering 138
6.1 What is XBRL taxonomy engineering? 140
6.2 Phases of XBRL taxonomy development 142
6.3 Taxonomy development process model 148
6.4 Summary 150
6.5 Key terms you should know 150
6.6 Case analysis 151
7 Multidimensionality in XBRL 153
7.1 Background requirements for dimensions 154
7.2 Dimensions specification and technical files 158
7.3 Architecture and terminology 159
7.4 Summary 171
7.5 Key terms you should know 171
7.6 Case analysis 172
8 XBRL Dimensional Engineering 173
8.1 Modularization of dimensional taxonomies 174
8.2 Examples of use of dimensions 176
8.3 Summary 208
8.4 Key terms you should know 208
8.5 Case analysis 209
9 Introduction to Latest XBRL Technologies 213
9.1 Introduction to XBRL Formulas 214
9.2 Introduction to XBRL versioning 227
9.3 Introduction to XBRL rendering 229
9.4 Summary 232
9.5 Key terms you should know 233

Produkt-Details

• Erscheint lt. Verlag: 18.6.2009
• Zusatzinfo: XXXII, 214 p.
• Verlagsort: Berlin
• Sprache: englisch
• Themenwelt: Mathematik / Informatik ► Informatik ► Web / Internet
• Themenwelt: Wirtschaft ► Allgemeines / Lexika
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Unternehmensführung / Management
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Wirtschaftsinformatik
• Schlagworte: business • Business Intelligence • Change • Extensions • Interactive Data • Internet • organization • Reporting • search engine marketing (SEM) • Web • XBRL • XML
• ISBN-10: 3-642-01437-2 / 3642014372
• ISBN-13: 978-3-642-01437-6 / 9783642014376