XBRL For Dummies
xvi
Chapter 17: Digging Deeper into XBRL Taxonomies . . . . . . . . . . . . . .299
Consolidating Your Knowledge .................................................................299
Distinguishing Between Important Aspects of XBRL Taxonomies ........301
An XBRL taxonomy can be more than a dictionary ......................301
The XBRL taxonomy is the entire DTS ............................................302
XBRL taxonomies categories ............................................................303
Systems that use XBRL taxonomies ................................................304
XBRL taxonomies don’t understand each other ............................307
Managing Your XBRL Taxonomy ...............................................................307
Looking at XBRL Taxonomies ....................................................................308
The physical taxonomy les .............................................................308
Taxonomy viewer ..............................................................................309
Taxonomy printouts ..........................................................................309
Alternative rendering formats ..........................................................310
Taxonomy of cial documentation ...................................................311
Taxonomy user guidance ..................................................................311
Third-party taxonomy guidance ......................................................312
What to Look for in an XBRL Taxonomy ..................................................312
XBRL Taxonomy Samples and Examples .................................................314
Exploring Real Production Financial Reporting Taxonomies ................315
The US GAAP XBRL taxonomy .........................................................316
The IFRS XBRL taxonomy .................................................................318
The EDINET XBRL taxonomy ............................................................319
International Taxonomy Architecture
Effort (ITA) ......................................................................................319
Looking at Other XBRL Taxonomies .........................................................321
Identifying a Good XBRL Taxonomy .........................................................321
Chapter 18: Understanding the XBRL Instance. . . . . . . . . . . . . . . . . . .325
Consolidating Your Knowledge of the XBRL Instance ............................325
Distinguishing the Important Aspects of an XBRL Instance ..................327
The relationship between the XBRL instance
and the XBRL taxonomy ................................................................327
Approaches to creating XBRL instances ........................................329
Categorizing XBRL instances ............................................................329
A thought experiment .......................................................................330
Looking at XBRL Instances .........................................................................333
The physical XBRL instance les .....................................................333
Instance viewer ..................................................................................334
Rendering of XBRL instance information........................................335
XBRL instance creator.......................................................................336
Instance rendered with OLAP cube or pivot table ........................336
Interactive information hypercube viewer .....................................337
Knowing What to Look for in an XBRL Instance ......................................339
XBRL Instance Samples and Examples .....................................................341
Exploring Real Production Financial-Reporting-Type XBRL Instances ... 342
Identifying a Good XBRL Instance .............................................................343