Fundamental Semantics of Extensible Business Reporting Language Dimensions

Introduction: In my previous article, I have discussed a broad overview of the concepts of XBRL dimensions. Today I am going to discuss about the semantics of XBRL dimensions. Hope you enjoy reading. This article assumes that the reader has gone through the former article here.

Fundamentals of Extensible Business Reporting Language Dimensions

What is XBRL dimensions: XBRL dimensions specification is a modular extension for the XBRL specification. It uses the segment and scenario elements of the context to use the elements defined in it to divide the data according to dimensions, as I will explain shortly. The dimension specification is too big to be fully covered in a single article, so in this, I will only discuss the fundamentals and in another, I will explain the other syntactic details. Since the article assumes the reader's prior knowledge of XBRL, the reader is advised to first read the articles on XBRL here.

A Detailed View of Extensible Business Reporting Language Instance

Introduction: XBRL instance is the XML document that contains the real data in an XML format. This document expects a fundamental knowledge about XBRL, which you can read from my posts here. At this point, I will discuss about an instance document in detail.

A Detailed View of Extensible Business Reporting Language Taxonomy

This is the second article in the extensible business reporting language series. If you have not read the first one, you can read it here. This article assumes that the reader has already read this previous article. In this article, I will attempt to cover the most important aspects in detail.

Fundamentals of Extensible Business Reporting Language

What is Extensible Business Reporting Language (XBRL): XBRL is an XML based reporting standard mainly designed for financial reporting. However, just like any XML based format, the XBRL standard is open enough to fit into other purposes as well. Most developed countries use XBRL for all financial reporting purposes. There are many documentation about XBRL which are suited to the accounting professionals and business men. However, there is a scarcity of technical documentation. So, I will explain the essential concept of XBRL in this text. Please note that XBRL specification is a very complex specification and it would require more than one article to explain properly. Please stay tuned for more articles.

The following URL will give an idea about how an XBRL document might look in a human readable view http://www.sec.gov/cgi-bin/viewer?action=view&cik=1419793&accession_number=0001144204-11-051027&xbrl_type=v#