VersioningThe Emerging Technology
Masatomo GotoFujitsu Laboratories Of America, Inc.
2005 11/8
Table of contents Versioning in XBRL Merit of having XBRL specific versioning High level ideas for XBRL versioning Work should be taken. QA
Versioning in XBRL
First of all …
Versioning is NOT for versioning between XBRL Specifications such as 1.0 <-> 2.0 <-> 2.1!!
Versioning is for the financial data expressed as XBRL document.
Ex: versioning between year 2004 data and year 2005 data
Versioning in XBRL Financial data in XBRL consists of…
DTS Taxonomies
Taxonomy schema 5 kinds of Linkbases and more
Instance XML file
Business oriented spec (under development..) Formula Linkbase? Dimension specs?
Taxonomy Versioning Taxonomy changes for many reasons
Change of laws supporting the concepts modeled in the taxonomy.
Changes in other source literature or references Correction of errors
In the labels or references, concept definition. Addition
New languages and/or references, concept definition New presentation rule with new arcrole
Express these changes effective for XBRL then make it easy for version control.
Why XBRL Specific Versioning? There are various taxonomy authors. They may be different organizations.
So…
One update may affect another taxonomy created by different organization/compaies…
If they need to update their ones, They need to understand the referencing taxonomy versioning information
And
Updates based on change of Laws needs special care. It is ideal to explain what is made for the updates.
Sharing the versioning information is important.
DTS is another part of DTS and…
DTSEnglish labels
DTSSpanish labels
DTSPresentation only
PresentationLinkbase
ns=http://www.cnv.gov.ar/
ar/fr/cnv/2004-12-12loc=cnv.xsd(100 elts)
ns=http://www.cnv.gov.ar/
ar/fr/cnv/es/2004-12-12
loc=cnv-es.xsd(0 elts)
LabelLinkbase
xml:lang = es
…/role/labelLinkbaseRef
href*
…/role/presentationLinkbaseRef
ns=http://www.cnv.gov.ar/
ar/fr/cnv/en/2004-12-12
loc=cnv-en.xsd(0 elts)
LabelLinkbase
xml:lang = en
href*
…/role/labelLinkbaseRefhref*
If core taxonomy updated.
DTSEnglish labels
DTSSpanish labels
DTSPresentation only
PresentationLinkbase
ns=http://www.cnv.gov.ar/
ar/fr/cnv/2004-12-12loc=cnv.xsd(100 elts)
ns=http://www.cnv.gov.ar/
ar/fr/cnv/es/2004-12-12
loc=cnv-es.xsd(0 elts)
LabelLinkbase
xml:lang = es
…/role/labelLinkbaseRef
href*
…/role/presentationLinkbaseRef
ns=http://www.cnv.gov.ar/
ar/fr/cnv/en/2004-12-12
loc=cnv-en.xsd(0 elts)
LabelLinkbase
xml:lang = en
href*
…/role/labelLinkbaseRefhref*
Merit of having XBRL specific versioning Users and Computers can understand
What is changed How changed Who changed Why changed
With this information Data reusability will gain Cost reduction of versioning of extension taxonomy. Etc…
High level ideas for XBRL versioning Existing version control mechanism
Use commercially available tool. Extension taxonomy usage
With prohibition or re ordering mechanism Original linkbase
Specific mechanism and semantically represent a difference
Combination above
Many possibilities. Not decided yet.
This Stage Here Now!!
Work should be taken To get out versioning specifications
Requirements document needs to be created and published as recommendation. This task is XBRL Domain WG task.
Specification document needs to be created to satisfy the requirements. This task is XBRL Specification WG task.
Please join this activity and do XBRL!!
Q and A Any questions?