XBRL - representing a table

Discussion in 'XML' started by Greg, Jun 7, 2006.

  1. Greg

    Greg Guest

    Hi,
    I need to implement a table in XBRL.
    Let's assume I have 2 simple tables to define:

    TABLE 1
    col1 col2
    row1 A C
    row2 B D

    TABLE 2
    col1 col2
    row1 E G
    row2 F H

    It will be 8 elements (with values A...H) in an instance document and
    noting about Tables
    rows and columns.

    My question is:
    How can I represent this structure in a taxonomy ?
    Maybe I can define abstract elements like tables,rows and columns and
    then create apropriate
    locators and arcs... ?

    Regards,
    Greg
     
    Greg, Jun 7, 2006
    #1
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  2. Greg

    XBRL Guru Guest

    Perhaps the question is: what is it that you are hoping to represent in
    that table, and why use XBRL, in particular, for that purpose?

    I. What is XBRL and is it appropriate for representing "random" tables?

    XBRL is XML optimized for business reporting.
    XML is all of the content and all of the context necessary for
    presentation without being tied to one presentation format. A table is
    just one presentation format for multidimensional data.

    XBRL is an agreement in advance on representing a number of dimensions
    common to business reporting. Your primary taxonomy, in general, would
    not have to include common dimensions such as:
    - Reporting dates or periods,
    - Companies and their departments or reporting units,
    - Reporting scenarios, such as Actual, Budget, Forecast, Projection, or
    - Units of measure

    The Specification

    These dimensions are formalized by the XBRL Specification (see
    http://www.xbrl.org/Specifications/). Special tools, called Dimensional
    Taxonomies, can serve as the collection and validation points for some
    of these dimensions, but that is usually a separate issue.

    Existing Taxonomies

    In addition to the Specification formalizing in advance typical
    business reporting dimensions (often the values to the columns in your
    examples), existing XBRL taxonomies may already have the
    representational power to collect that data you would like to show. For
    example, XBRL GL, the standardized Global Ledger
    (http://www.xbrl.org/GLTaxonomy/) is an existing taxonomy that can
    represent the underyling details you would find in business operational
    and accounting systems (accounts receivable, accounts payable,
    purchasing, customer order entry, inventory, job costing, payroll,
    fixed assets and, of course, general ledger.)

    Your tables may just be "pivot tables" from the underlying information
    in XBRL GL. For example, if your tables represent (Table 1.) customers
    and customer categories and (Table 2.) inventory items and product
    categories, XBRL GL already defines how to represent all of this
    information, and you would just run it through a stylesheet to
    summarize the data in the table format.

    Agreement with others has advantages

    There are a number of existing software applications that have been
    developed to understand the XBRL Specification, existing financial,
    tax, and banking taxonomies and XBRL GL, and so make reuse of data
    published in XBRL format easier. It also makes populating the table
    from existing systems simpler.

    Devloping custom taxonomies, custom linkbases and linkroles and using
    XBRL for purposes that it was not anticipated for means you won't be
    leveraging the power of agreement, although you would be able to use
    existing XBRL taxonomy and instance tooling for your work.

    With all that background on why it is important to think through the
    semantic meaning of your tabular information, and see if XBRL is the
    optimal tool, there are a number of ways to totally abstract XBRL to
    the physicial placements and formats of your tabular example. Is your
    case as simple as it looks below? Eight items you want to present in an
    instance, and the taxonomy would hold the relationships?

    You can define concepts A through H, as well as each of the row and
    column concepts, in a taxonomy. You can use Definition links
    (general-special, perhaps) to associate each item (A through H) with
    both the row and column it is associated with. You can set up each
    table as a Custom Role Type, and then use presentation links to put the
    right elements within the right table.

    In a more elaborate/flexible environment, you could

    1. Set up a small taxonomy with

    a. Defined elements

    TABLES a tuple to hold the TABLE and rows information

    TABLE, data type integer to represent the 1 and 2 of TABLE 1 and TABLE
    2 (or other datatype and identifier of your choice) or separate TABLE
    elements if you wish to hard code the tables

    row 1 with appropriate data types for the data being stored, such as
    string
    row 2 " "
    ....
    row n " "

    b. Presentation and Definition links that place/associate the row
    under (the appropriate) TABLE

    2. A Dimensional taxonomy with the dimensions you want for col1 and
    col2

    And then create instance documents that have the tables and rows as
    items and the dimensions in the contexts.

    If you feel like sharing more details, we can talk more about how to
    use XBRL to represent the data.

    <eccn />

    Greg wrote:
    > Hi,
    > I need to implement a table in XBRL.
    > Let's assume I have 2 simple tables to define:
    >
    > TABLE 1
    > col1 col2
    > row1 A C
    > row2 B D
    >
    > TABLE 2
    > col1 col2
    > row1 E G
    > row2 F H
    >
    > It will be 8 elements (with values A...H) in an instance document and
    > noting about Tables
    > rows and columns.
    >
    > My question is:
    > How can I represent this structure in a taxonomy ?
    > Maybe I can define abstract elements like tables,rows and columns and
    > then create apropriate
    > locators and arcs... ?
    >
    > Regards,
    > Greg
     
    XBRL Guru, Jun 10, 2006
    #2
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