XBRL Tips and Tricks: The XBRL Outline - Workiva · XBRL Tips and Tricks: The XBRL Outline June 11,...
Transcript of XBRL Tips and Tricks: The XBRL Outline - Workiva · XBRL Tips and Tricks: The XBRL Outline June 11,...
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XBRL Tips and Tricks:The XBRL Outline
June 11, 2015
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Control Panel
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Your Questions
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Viewing the Presentation
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On Demand
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Darek PaulukovichXBRL Professional Services Manager
Presenter
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XBRL Tips and Tricks:The XBRL Outline
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Agenda
Å XBRL Outline StructureÅ Naming ConventionsÅ Edit FunctionsÅ Moving/Duplicating ItemsÅ Label ReferenceÅ Multiple Tables
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XBRL Outline Structure
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XBRL Outline Structure
Å One XBRL section per noteÄ Separate subsection for each level
Ä May have multiple level IV subsections
Å Section names should match note titlesÅ Section order should mirror document flowÅ Proper indentation necessary
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XBRL Outline StructureBasic pattern
Root [Abstract]...[Text Block]
(Notes) Level I
Section Name Note Title
Root [Abstract]...[Policy Text Block]
(Policies) Level II
...etc.
Root [Abstract]...[Table Text Block]
(Tables) Level III
...etc.
Root [Abstract]...[Abstract] (as needed)
(Details) Level IV
Line item concept(s)
Å Text blocks and concepts indentedunder Root [Abstract] Ä Same Root [Abstract] for all subsections
within a note
Å Mostly for Level I, II, and III
Å Level IV when not using dimensions
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XBRL Outline StructureDimensional pattern
Å Requires full [Table] structureÄ May have as many [Axis]/[Domain]
as necessary
Ä Only one [Line Items] to house allconcepts used
Å Mainly used for Level IV tagging
Å May be used in other levels also(e.g., multiple legal entities)
Root [Abstract]...[Table]
(Details) Level IV
...[Axis]...[Domain]
...[Member]
...etc.
...[Line Items]...[Abstract] (as needed)
Line item concept(s)
...[Axis]...[Domain]
...[Member]
...etc.
Tablestructure
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XBRL Outline StructureRoll forward pattern
Å Concepts are indented under[Roll Forward] abstractÄ Start and end with the same instant
concept
Ä Must use "Period Start" and "Period End"label roles
Å Only used for Level IV details
Å Roll forward pattern may or may notneed dimensional pattern
Root [Abstract]...[Table]
(Details) Level IV
...[Axis]...[Domain]
...[Member]
...etc....[Line Items]
...[Roll Forward] Line item concept 1Line item concept 2
...etc.Line item concept 3
Line item concept 1
InstantDuration
DurationDuration
Instant
Tablestructure(as needed)
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XBRL Outline StructureComparing to US GAAP Taxonomy (UGT)
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Naming Conventions
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Naming ConventionsSEC OID FAQ B.12
"Should filers use a certain naming convention for presentationgroup titles?"Å Document and entity information
Å Level IÇconsistent with the title of the statements and footnotes
Å Level IIÇone subsection titled documents' note label (Policies) per filing
Å Level IIIÇone subsection titled documents' note label (Tables) per note
Å Level IVÇgrouped into multiple subsections as appropriate, e.g.,Ä Documents' note label 1st table name (Details)
Ä Documents' note label narrative (Details)
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Naming ConventionsTips and best practice
Å Use consistent naming conventionÄ Separator between note name and subsection description can
be a space, hyphen, or parenthesis
Å Must include keywords within subsection names:Ä For exampleÇ"Consolidated Balance Sheets (Parenthetical)"
"Significant Accounting Policies (Policies)"
"Cash and Cash Equivalents (Tables)"
"Segment Information - Revenues (Details)"
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Naming ConventionsDrives SEC XBRL Viewer outline
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Naming Conventions
Level IÇInconsistent use of "(Notes)"
Drives SEC XBRL Viewer outline
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Naming Conventions
Level IVÇInconsistentsubsection naming(hyphens, parenthesis)
One details subsection
Multiple subsections
Drives SEC XBRL Viewer outline
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Naming Conventions
Level IVÇUncategorized section causedby the lack of "(Details)"
Drives SEC XBRL Viewer outline
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Edit Functions
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Edit Functions
Å Update namingÅ Section and subsection typeÅ Sort codeÅ SEC label previewÅ Change taxonomy reference
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Edit Functions
Right-click onsubsection title
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Edit Functions
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Demo
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Moving/Duplicating Items
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Moving/Duplicating Items
Å Roll forward tables use the same concept forbeginning and ending balances
Å Move items between subsectionsÅ Move items to entirely different sections
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Moving/Duplicating Items
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Label Reference
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Label Reference
Å Match your labels to your document (EFM 6.8.4)
Å Simplifies label updates in tablesÅ Best used on financial statements
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Label Reference
References only cellswith text
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Multiple Tables
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Multiple Tables
More than one hypercube (table structure) within adetails subsectionÅ Reduces the need for custom tables
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Multiple TablesExampleÇInvestments table
As of March 31, 2015
Security TypeAmortized
cost
Grossunrealized
gains
Grossunrealized
losses
Estimatedfair
valueAvailable-for-saleCorporate debt securities $ 55,100 $ 100 $ (200) $ 55,000Federal agencies debt 50,000 500 (500) 50,000Foreign government obligations 9,100 100 (100) 9,100U.S. government-sponsored debt obligations 2,000 200 Å 2,200
Total 116,200 900 (800) 116,300
Held-to-maturityCorporate debt securities 20,000 50 (15) 20,035Federal agencies debt 25,000 250 (100) 25,150U.S. government-sponsored debt obligations 200 100 (30) 270
Total $ 45,200 $ 400 $ (145) $ 45,455
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Multiple Tables
One custom [Table] replaced by two standard ones
ExampleÇInvestments table
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Demo
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Questions
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Thank you!