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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Legal NoticeThe information contained in this webinar is for general informational purposesonly.ÄThe information is provided by Workiva Inc., and while we endeavor tokeep the information up to date and correct, we make no representations orwarranties of any kind, express or implied, about the completeness, accuracy,reliability, suitability, or availability with respect to the information, products,services or related graphics contained in the webinar for any purpose.ÄAnyreliance you place on this information is therefore strictly at your own risk. In noevent will Workiva Inc. be liable for any loss or damage including withoutlimitation, indirect or consequential loss or damage, or any loss or damagewhatsoever arising from loss of data or profits arising out of, or in connectionwith, your use of this webinar.
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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!