The XBRL Book

Download or read book The XBRL Book written by Ghislain Fourny and published by . This book was released on 2021 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the new, fourth edition, augmented with 2020/2021 updates such as Extensible Enumerations 2.0 and the new data types, and reference linkbases. This book provides an introduction to the basics of XBRL targeting specifically technical people: developers, software engineers, data scientists. It leaves business considerations or concrete applications aside, since they are covered extensively in other books. While it includes coverage of the XML syntax of XBRL, most of the book is focused on the cubic data model specific to XBRL, in a way compatible with the new Open Information Model undergoing standardization. It does not require any knowledge of XML, as the sections on XML syntax can conveniently be skipped without understanding XBRL any less.This provides a higher level of abstraction that makes it easier to learn XBRL without having to deal with the complexities and intricacies of XML technologies. This makes the book accessible to people with other backgrounds than IT, such as accountants, if they enjoy diving into the technical side. This fourth edition covers - instances - facts - taxonomies and DTS - schemas and linkbases - concepts, abstracts, hypercubes, dimensions, domains, members, line-items - label linkbases - presentation networks - calculation networks - definition networks and hypercube validation - table linkbases, slicing and dicing - presentation-based (EDGAR-like) filings - data point model and DPM-based (EBA-like) filings - some patterns commonly used in practice (SEC) such as hierarchies, roll-ups and text blocks, relying on Charles Hoffman's work - alternate syntaxes: JSON, Inline XBRL