Presentation on theme: "Business case Allow the use of light and cost-effective XBRL treatment chains –No external error management portal required –Cost effective for XBRL starters."— Presentation transcript:
Business case Allow the use of light and cost-effective XBRL treatment chains –No external error management portal required –Cost effective for XBRL starters / countries with budget constraints / smaller countries –Error handling harmonized and independant from local implementations (but adaptable to languages) –Non-exclusive (more evolved, e.g. graphical solutions remain possible) Why reinvent the wheel?
User input required Consult users on what needs to be in the error messages –Codestandard –Labelstandard –Message (+ variables)standard –Left, Right to be developed –Referencing Offending factsstandard –Values of facts to be developed
Next steps User networks need to stabilize data model User networks need to stabilize lists of formulas Solve problem of how to refer to a table cell using a short code
How to reference user cells? Assignation of identifier does not work Full set of primary elements / dimensions too lengthy Use –Use common dimensional properties of the offending cells? –Relation of subtable id to dimensional items not referred to in a template?
User encoding Subtable T5.6: Available-for-sale financial assets Reference s Fair value of unimpaired assets Fair value of impaired assets Carrying amount Accumulate d impair ment [Allow ances] IAS 39.58-62IAS 39.67-70 ghi, jkl ghi, jkl, ghi,mno, Equity instrumentsIAS 32.11 of which at cost of which: credit institutions abc, def of which: other financial corporations abc, def, ghi, mno of which: non-financial corporations Debt securities Central banks General governments Credit institutions Other financial corporations Corporates Loans and advances
Problem User code depends on order of dimensions (what if dimensions are added)