Adding versioning metadata to XBRL taxonomies

1. Adding versioning metadata to XBRL taxonomies Based on: XBRL Versioning - Working Discussion Paper Internal Working Draft, dated 2006-10-04

2. Agenda • The working discussion paper • Architecture • Versioning resources • Human readable documentation • Computer readable documentation • Version chains and resources • Examples • Demo … See how undocumented changes are discovered

3. The working discussion paper • On October 2006 the discussion paper has been published to the INT and SPEC lists. • The document is not an specification. It is just something to start discussions about possible implementations. • The document just explores how a possible implementation could be done. • It contains some important open issues and questions to the industry

4. The working discussion paper • How the document is organized. • The document defines a new linkbase. • Versioning is additional meta data related to the new taxonomy. • It shows an architectural diagram • Then it defines the container elements in the linkbase: • xbrlvl:versionLink • xbrlvl:versionChain • xbrlvl:versionData • xbrlvl:part • xbrlvl:actions • xbrlvl:versionArc • Then the arcroles that defines the relationships: • http://xbrl.org/int/ver/arcrole/chain-item • http://xbrl.org/int/ver/arcrole/taxonomy-version • http://xbrl.org/int/ver/arcrole/same-concept • http://xbrl.org/int/ver/arcrole/concept-disappears • http://xbrl.org/int/ver/arcrole/concept-splits • http://xbrl.org/int/ver/arcrole/concept-collapse

5. Architecture

6. Architecture

7. Architecture • The abstract version resource contains two pieces: • Human readable documentation • Computer readable documentation • There are two concrete version resources • versionChain • versionData

8. The versionChain resource • Identifies the Taxonomy version n-1 and the Taxonomy version n • Connects two DTSs • May contain human readable documentation • May contain computer readable documentation • May be the source of a versionData resources chain.

9. Examples: A new DTS

10. Documenting the chain Static concept defined in the versioning schema Resources found in linkbases Each versionChain connects 2 DTSs chain … versionChain versionChain versionChain Taxonomy Version 0 Taxonomy Version 1 Taxonomy Version 2 Taxonomy Version n-1 Taxonomy Version n

11. What do you think? • Is this simple enough? Is this too simple? • Let’s take a look at the versionChain element.

12. One real example Identification of DTSs Human readable Documentation Computers Documentation Should be automatically created

13. The versionData resource • Documenting the starting points is not enough • Documenting each particular change may be so boring • The proposed structure fits the level of documentation that taxonomy authors would like to decide • The versionData resource contains documentation to a particular change • Multiple versionData resources may appear in a linkbase • versionData resources MUST be ordered in a sequence and related to a versionChain resource.

14. The versionData resource versionData Chain-item Chain-item versionData Chain-item Chain-item versionData {same-concept} {concept-disappears} {concept-split} {concept-collapse} versionData cathegory previousConcept Xlink:href but not a locator part actions

15. Example Identifies the concept Cathegory Human readable documentation Computer readable documentation