XBRL Adoption World Wide

http://www.google.com/url?sa=t&rct=j&q=xbrl%20adoption%202012&source=web&cd=3&ved=0CF4QFjAC&url=http%3A%2F%2Fwww.deloitte.com%2Fassets%2FDcom-Belgium%2FLocal%2520Assets%2FDocuments%2FEN%2FServices%2FAERS%2FActuarial%2520and%2520financial%2520risk%2520advisory%2Fbe-aers-fara-xbrlinsolvencyIIreporting_16jan2012.pdf&ei=L8t0T-r9GKLC0QHTu93_Ag&usg=AFQjCNHkVc9ggW30aathdrWlHrP0oB06NQ

XBRL 2.1 - HMRC - requires element

http://www.xbrl.org/Specification/XBRL-RECOMMENDATION-2003-12-31+Corrected-Errata-2008-07-02.htm#_5.2.6.1

There is an arc role in the HMRC taxonomy requiring elements to be reported.

Using the requires-element are role an instance of an concept as a fact requires another to be reported.

Tuple structures can enforce reporting however what about items not involved tuples.

This seems like an existence check


For example, the data that is normally into a paper form could be represented electronically using XBRL instances. To represent the “required field” idea, the taxonomy author can create a definitionArc with the http://www.xbrl.org/2003/arcrole/requires-element arc role value. This arc would link the concepts representing the required fields and an element representing the concept of the form itself.

Edgar filing manual v19 released and fast 2012

Release of the FASB 2012 taxonomy & EFM v19.

http://www.sec.gov/info/edgar/edmanuals.htm

EFM manual now versioned for FASB 2012, versioned EFM v19 (v18 has been removed)

http://www.sec.gov/spotlight/xbrl/interactive_data_test_suite.shtml

The interactive test suite still has the EFM v18 test cases, they do not seem to have yet published the
updated tests

http://www.sec.gov/info/edgar/edgartaxonomies.shtml

This standard taxonomies have been updated, so the

http://www.sec.gov/info/edgar/edgartaxonomies.xml
has been updated. .

Will the community make xbrl data better?

Maybe this posting about map data will make us think whether xbrl data is free, and open but if you add value to xbrl then that is the commercial opportunity.

Having the community improve data and contribute sounds like a great idea also

http://m.techcrunch.com/2012/03/09/google-maps-api-vs-openstreetmap

Xbrl 2.1 proposed changes

There are proposed changes that affect xbrl calculations involving facts that are precision/ decimals equal to zero http://www.xbrl.org/proposed-edited-recommendations

Negated Labels

In this posting we will discuss Negated Labels, and Facts:

The following report contains debits with report formatting with parenthesis:

http://www.sec.gov/Archives/edgar/data/80424/000119312511017328/d10q.htm

Treasury stock (64,383)


Here is the XBRL filing; the value is reported as a positive value

http://www.sec.gov/Archives/edgar/data/80424/000119312511017328/pg-20101231.xml

64383000000



http://accountinginfo.com/study/fs/equity-01.htm

Treasury Stock
Treasury stock represents the company's common or preferred stock currently owned by the company it self, as a result of stock repurchase in the past.

The amount of treasury stock is subtracted from stockholders' equity.
Treasury stock (the amount of treasury stock is determined by either cost method or par value method.)


http://hitachidatainteractive.com/2009/12/22/xbrl-filings-for-the-sec-not-for-the-faint-of-heart-part-3/

Negated Facts
Another issue to contend with is the translation of data in a spreadsheet to the taxonomy and the translation of the taxonomy to the Previewer. Negated labels are part of this process. Spreadsheets typically use positive and negative numbers to represent debits and credits. For example, the equity section in the balance sheet within a spreadsheet would show equity facts as positive values minus a subtracted value for treasury stock. Treasury stock has a debit balance. When data facts are moved from a spreadsheet into the filing, the value for treasury stock arrives as a negative value. In actuality, it is a positive debit, so it must be multiplied by minus 1 to make sense out of it. The reverse holds true in the Previewer. It does not recognize offsetting debits and credits. All values in the equity section will be listed as the positive values that they are. Total equity will not properly add up, because it will include a difference of twice the value of treasury stock.

Treasury stock must therefore be negated. This is where you implement a negated label. A negated label is a label category. You set the preferred label in the presentation arc to point to a negated label. This tells the Previewer to multiply the debit value of treasury stock by minus 1 and display it as a negative.

You may be thinking, Why not keep the value for treasury stock as the minus value originally in the spreadsheet? Then you won’t need a negated label. Nice try, but your filing will be wrong. You will have a minus debit which is factually incorrect.

Edgar Filers

Reading the preparers guide you may be mistaken on the entry points used for your filing.

You may well use the entry points presented by the XBRL.us US GAAP taxonomy, however you really only need to refer to the necessary non GAAP DEI schema, as well as the base US GAAP elements, roles, types schemas.

This was not covered in any detail that I saw in the guides.