XBRL data modelling for government departments Steven Baker Decision. Soft Ltd http: //xbrl. decisionsoft. com/
Introduction Decision. Soft Ltd: A background in XML data modelling and processing, A leading role in creating the XBRL Specification, Five years’ experience implementing online XML and XBRL processing systems, particularly for government Agenda: Common and unique issues Data modelling above the taxonomy Capturing requirements Taxonomy implementation Versioning and metadata
Common issues “Where do we start? ” Business experts may have little or no XBRL expertise Standard taxonomies exist or are in draft: http: //www. xbrl. org/FRTaxonomy. Index/ Comprehensive taxonomies are typically large IFRS about 3200 items UK GAAP about 3300 items Rationalisation of requirements
Unique issues UK Inland Revenue (HMCR) Cannot mandate the corporation tax calculation A company must be able to submit its own calculation with its own choice of data items UK Companies House Simple accounts using few items Existing taxonomies excessively large UK Financial Services Authority Integration of similar requirements from 10 different perspectives Many unique requirements (EG: staff training)
Modelling above the taxonomy Not “what do we need in the taxonomy? ” But “what do we need reported? ” Free the reporting requirements from technological considerations Enable business experts to lead the requirement Creating the discoverable taxonomy set to meet the requirement should be the last step
An approach to capturing data Define a robust process Who knows the requirement? How can they express it? How do we transfer that requirement into XBRL? Identify tools to support the process Leverage existing skills Usually use spreadsheets
A data capture process: BA identifies the data items required BA identifies the constraints upon and between items BA evaluates how the requirement relates to other departments and standards efforts Applicability of IFRS/UK GAAP Review process Must be BA-friendly Business sign-off of items and rules, Not taxonomies Taxonomy implementation quality is a technical issue
Versioning and metadata: Metadata Data about data Version numbers, author, publisher. . . Options: Extend XBRL to encompass the required metadata Put metadata in a higher-level model from which we generate taxonomies and documentation Version control essential Mechanism must be simple and unambiguous
Example spreadsheet
Implementing the model: the Inland Revenue approach Business experts Published material QA Spreadsheet model of business data Taxonomy schema Intermediate data structures (XML and other) Generation Taxonomy linkbases Generation Documentation (HTML, PDF …)
Conclusion Process before tools Reporting requirements before taxonomy creation Business experts should not have to learn XBRL Taxonomy creation is the last phase of the overall process
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