A report definition contains data retrieval and layout information for a report. You can add your own custom functions for controlling report item values, styles, and formatting by accessing code assemblies within report definition files. RDL promotes the interoperability of commercial reporting products by defining a common schema that enables the interchange of report definitions.
These terms are the preferred terms to be used in guidance materials produced by XBRL International's Best Practices Board, and are recommended for all business-orientated documents.
Where equivalent technical terms exist they are noted as comments in square brackets which can safely be ignored for non-technical use. For technical use, the terminology defined in the XBRL specifications should be used.
Base taxonomy A taxonomy that is used as the starting point for an extension taxonomy. Built-in dimension Dimensions that are defined by the XBRL specification, extensible business reporting language definition file which are required for all facts depending on their datatype.
For example, the "period" built-in dimension defines the date or period in time to which a fact relates, and the "unit" built-in dimension defines the units, such as a monetary currency, in which a numeric fact is reported.
Taxonomies may add additional dimensionsreferred to as taxonomy-defined dimensions. Business report Any document that is used to convey information in order to satisfy a specific reporting requirement. Business reports are typically periodic in nature and can include company annual reports, risk reports, tax reports and internal enterprise performance reports.
Business reports may include tabular data, descriptive text, individual numeric facts, charts, graphs, or any combination of the above. Business validation rules Validation rules that are backed by requirements from the underlying business domain.
Examples of business validation rules include checking that an appropriate currency has been used for monetary factschecking that mandatory facts have been reported, and checking that numeric values pass appropriate calculation checks.
These are included to improve data quality in a reporting system. Calculation tree Relationships between concepts in a taxonomy for the purpose of describing and validating simple totals and subtotals.
The process to be followed by a preparer in a closed reporting system is analogous to completing a paper form, as the boxes that may be completed are prescribed completely by the creator of the form although as with paper forms, closed reporting systems may include specific points of flexibility, such as where rows in a table may be repeated as many times as required.
Collectors may include but are not limited to regulators and other government agencies, stock exchanges collecting financials from listed companies, banks collecting credit risk reports, and companies collecting financial data for consolidation.
Concept A taxonomy element that provides the meaning for a fact. For example, "Profit", "Turnover", and "Assets" would be typical concepts.
Concept, as defined here, excludes abstract concepts, and elements that are used to define hypercubes, dimensions and members] Consumer Final end users of the information collected in XBRL reports. Cube A multi-dimensional definition of related data synonymous with a business intelligence or data warehousing "cube".
A cube is defined by combining a set of dimensions with a set of concepts. Cubes are often referred to as "hypercubes", as unlike a physical, 3-dimensional cube, a hypercube may have any number of dimensions. Cube here is used to mean the combination of hypercubes in a single base set] Data point Definition of an item that can be reported in an XBRL report.
In technical terms, this is the combination a concept and a number of dimension values. A value may be reported against a data point to give a fact.
Definitional taxonomy A taxonomy that defines a dictionary of elements that is available for use in reporting taxonomiesand which is not meant to be referenced directly by an XBRL report.
For example, an accounting standard setter may provide a definitional taxonomy containing all conceptsand separate reporting taxonomies for different industries or company types. Dimensional structure The definition of cubes within a taxonomy.
Dimension A qualifying characteristic that is used to uniquely define a data point. For example, a fact reporting revenue may be qualified by a "geography" dimension, to indicate the region to which the revenue relates.
A dimension may be either a taxonomy-defined dimension or a built-in dimension. An allowed list of dimension members is defined in the taxonomy. Dimension value A value taken by a particular dimension when defining a data point. For example, the dimension value for the period built-in dimension would be a specific date or date range, the dimension value for an explicit taxonomy-defined dimension is a dimension member and the dimension value for a typed taxonomy-defined dimension is a value that is valid against the format that has been specified in the taxonomy.eXtensible Business Reporting Language is an open, platform-independent, international standard for the timely, accurate, efficient, and cost-effective electronic storage, manipulation, repurposing, and communication of financial and business reporting data.
Recall from E-Business that XML (eXtensible Markup Language) is a generic Web-based programming standard that interprets a set of user-defined tags to determine the context of information on a Web site and to provide a key to the tags that can be applied by Web users to search a given site easily.
XBRL is a specialized business-reporting.
XBRL, short for eXtensible Business Reporting Language, enables the standardization of data for key stakeholders and investors. The quality of your data is critical, as is selecting the right service provider.
XBRL is the financial and operational business reporting offshoot of the Extensible Markup Language (XML), which is a freely-licensable, open technology standard used to.
XBRL (Extensible Business Reporting Language) is an XML-based computer language for the electronic transmission of business and financial data.
The goal of XBRL is to standardize the automation of business intelligence (BI). XBRL is an open standard which is overseen by a .
This document provides an introduction for UK businesses to the eXtensible Business Reporting Language (XBRL) data format and Inline XBRL (iXBRL), the standard form of presentation of business.