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Versioning The Emerging Technology

Versioning The Emerging Technology. Masatomo Goto Fujitsu 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. First of all …. Versioning in XBRL.

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Versioning The Emerging Technology

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  1. VersioningThe Emerging Technology Masatomo Goto Fujitsu Laboratories Of America, Inc. 2005 11/8

  2. Table of contents • Versioning in XBRL • Merit of having XBRL specific versioning • High level ideas for XBRL versioning • Work should be taken. • QA

  3. First of all … Versioning in XBRL 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

  4. 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?

  5. 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.

  6. Why XBRL Specific Versioning? • There are various taxonomy authors. • They may be different organizations. • So… • One update may affect another taxonomycreated 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.

  7. DTS English labels DTS Spanish labels ns=http:// ns=http:// www.cnv.gov.ar/ www.cnv.gov.ar/ ns=http:// ar/fr/cnv/en/ href* href* ar/fr/cnv/ www.cnv.gov.ar/ 2004-12-12 2004-12-12 ar/fr/cnv/es/ loc=cnv-en.xsd loc=cnv.xsd 2004-12-12 (0 elts) (100 elts) loc=cnv-es.xsd (0 elts) Presentation …/role/labelLinkbaseRef Linkbase …/role/labelLinkbaseRef Label Label Linkbase Linkbase xml:lang = en xml:lang = es DTS is another part of DTS and… DTS Presentation only href* …/role/presentationLinkbaseRef

  8. DTS English labels DTS Spanish labels ns=http:// ns=http:// www.cnv.gov.ar/ www.cnv.gov.ar/ ns=http:// ar/fr/cnv/en/ href* href* ar/fr/cnv/ www.cnv.gov.ar/ 2004-12-12 2004-12-12 ar/fr/cnv/es/ loc=cnv-en.xsd loc=cnv.xsd 2004-12-12 (0 elts) (100 elts) loc=cnv-es.xsd (0 elts) Presentation …/role/labelLinkbaseRef Linkbase …/role/labelLinkbaseRef Label Label Linkbase Linkbase xml:lang = en xml:lang = es If core taxonomy updated. DTS Presentation only href* …/role/presentationLinkbaseRef

  9. 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…

  10. 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.

  11. 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!!

  12. Q and A • Any questions?

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