XBRL Design and Modeling Methodology in Practice

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Gerald Stevenson
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1 XBRL Design and Modeling Methodology in Practice speaker: co-author: Herm Fischer Developer, Mark V Systems Timothy Randle Senior Advising Architect, Data Modeler and XBRL Taxonomist

2 Evolution of practices in XBRL design Original project US-GAAP (US SEC 2007) Current projects US Treasury Data Act Changhong (China) XBRL Data Cloud (XDC)

3 US Treasury DATA Act Project Government-wide standard for public use Consistent reporting of obligations and spending Information model in XBRL Submission by agencies in CSV (legacy) Extraction from existing government systems Public consumption by JSON API and XBRL

4 Domain Architecture Local State Govt Int l

6 Changhong (China) project XBRL Data Clouds integrate Financial reports (usual use of XBRL) Transaction reports (GL content in real XBRL) Artifact documents in XBRL templates Original artifact documents (scans) Data switch between ERP systems Deliver financial reports to Finance Ministry Deliver transactional reports to State-owned Assets Supervision and Administration Commission

7 Changhong (China) XBRL Data Cloud (XDC) Users Client Systems Accounting Document Models Financial Document Models Inv./Exp/Tax Document Models Domain to Data Cloud Instance Submission Semantic Data Format Conversion XBRL JSON CSV GL & FR Streams GL & FR Streams GL & FR Streams Semantic Interface Layer Document Model Views Data Point Model Views Admin Interface Repository Abstract Document Model Abstract Data Point Model

8 Overlapping Project Characteristics XBRL as an information interchange platform between multiple systems Initial focus on XBRL GL to capture transactional information flows Fundamental shift to focus on Use Case Domain Information Model

9 Process of modeling and metadata realization Structured Data Model Metadata Realization XBRL Reports Typing, Contextualization XBRL Taxonomies JSON, CSV Source Documents Grouping, Alignment Metadata Model Information Templates FAPIO Expense Request Expense Receipt Aggregation, Drill down Visualization, Transformation Abstract model Semantic views

10 Capturing the Information Model: Egg diagrams Encapsulation Structure Hierarchy Elements Contextualization Attributes

11 Meta-domain Diagram Excel document templates (human input) document templates (XBRL format) library of model Taxonomies (generated) Semantic Interface Layer Evidence documents and artifacts Evidence documents in client systems Evidence documents XBRL instance packages Repository

12 All That Metadata Information Model becomes a Schema Definition Description via metadata List of metadata being captured: Source system references, external identifiers, crosslanguage labels, references, documentation, data typing, enumerations, validation patterns, relationship pointers... Where does that metadata need to go Into XBRL taxonomy Elements: labels, roles, data types, enumerations, references, example values, validations Sample instance documents and templates Presentation in XBRL tools and documentation Generated External documents

13 XBRL metadata capture in 2007 (SEC) Presentation hierarchy, calculation roll up, references Labels, documentation and label roles Generated taxonomies, documentation,

14 Evolution to Support Collaboration Filter/Sorting, partitioning approaches F i l t e r S o r t E x t r a c t Metadata Model Elements Validations References Enumerations Pkg order, hierarchy Labels Instructions XBRL columns mapping XBRL DS mapping JIRA-task change log

15 Evolution to Support External Documentation Generation Sophisticated filtering/sorting approaches

16 Evolution to Support External Documentation Generation JIRA-related change tracking XBRL column mapping XBRL DTS mapping

Metadata use in processes Metadata Model

17 Metadata use in processes Metadata Model Element Metadata XBRL mappings Agency submissions Extractions enter, edit, filter, review extract Change log generate Round trip validation Databases extract RSS IDD Dictionary XBRL Taxonomy model & packages Quarterly XBRL Instances

18 End to End Metadata -> XBRL -> Database Moving the ball forward: Excel - Arelle integration MDR/MDS -> taxonomy (information model and documentation) MDR/MDS -> sample instances MDR/MDS + XBRL DB Model -> database repository Database repository + taxonomy -> real instances

19 Modeling Strategy Interchange of Information Models XBRL Packages to capture: Domain Models for information submission Domain Models for information consumption XBRL Repository Schema = Generic Model for XBRL storage, not Domain Model Additional Domain specific Convenience Tables

20 Repository Model domain view table repository entry user submission report filing support files role type legal entity document model source document element x document data type fact element document reference part_list aspect x aspect value period ref part element reference part set element reference part element x reference element x label element label resource x part set references labels enumerations

DATA Act Information Model Schema (DAIMS) Architecture. U.S. Department of the Treasury

DATA Act Information Model Schema (DAIMS) Architecture U.S. Department of the Treasury September 22, 2017 Table of Contents 1. Introduction... 1 2. Conceptual Information Model... 2 3. Metadata... 4 4.