CN102214243A - Version management system for x extensible business reporting language (XBRL) classification standard - Google Patents
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Abstract
The invention discloses a version management system for x extensible business reporting language (XBRL) classification standard, belonging to the fields of XBRL technology and accounting information. The basic idea is that new and old versions of classification standards are input in the version management system based on an XBRL version technical specification, the system can automatically finish the difference comparison between the two versions, including the changes of namespaces and roles, the addition and deletion of elements, the changes of tuple contents, the changes of the attributes of the elements such as data types, date types, labels, references and the like, and the changes of presenting, calculating and defining relationships, and the system can generate a version report in an XBRL format and a version report in an Excel list format. The system aims at locating the change brought by every version change of the classification standard via software, decreasing manual participation degree, and providing a version report for the creator and users of the classification standard.
Description
Technical field
The field is XBRL technology and accounting informationization under the present invention, relates to the XBRL technology, accounting, technology such as computer programming.
Background technology
In April, 1998, Washington state accountant Charles Hoffman is in order to solve financial data storage format numerous and complicated, to be unfavorable for the problem of data interaction, accounting information and the combination of XML technology, the conception of XBRL (eXtensible Business Reporting Language) is proposed.XBRL is a kind of method that business data is carried out standardization definition and expression, also is to be applied to the state-of-the-art technology that accounting information is handled at present.Through the development in surplus 10 years, XBRL became global main flow and has selected, and is applied to various fields, comprises information sharing fields such as business report and information announcing, and supervision fields such as financial supervision, government regulation and enterprise's internal control.
The XBRL technology comprises XBRL technical manual, criteria for classification and instance document three parts.The XBRL technical manual is responsible to define and is safeguarded by XBRL international organization, require the maker of criteria for classification and instance document to observe use jointly, it has defined the working mechanism and the syntax rule of XBRL technology, and how to formulate the respective classified standard according to financial rule.Criteria for classification is the core of XBRL technology, be that country variant, industry or mechanism formulate according to XBRL technical manual and the accounting standard of self and law and supervision clause etc., be applicable to the vocabulary and the Articulation of this area or the industry, being XBRL " professional dictionary ", also is the basis that generates and understand instance document.At present, the technical manual that need observe of the formulation of criteria for classification comprises: technical manual and related supplemental files such as XBRL 2.1 basic technology standards, financial report criteria for classification framework 1.0 standards and dimension 1.0 standards.Instance document is the data entity of business finance report, is made according to XBRL technical manual and criteria for classification by enterprise, and under the situation of not specifying criteria for classification, instance document is without any meaning.In addition, industry-by-industry competent authorities and enterprise can expand its existing criteria for classification according to self actual needs and relevant regulations, and according to XBRL technical manual and expansion criteria for classification example of making document.
The core of XBRL technology is a criteria for classification, and the quality that criteria for classification is formulated can directly influence the promotion and application of XBRL.Increasing international organization, government organs and company begin to pay attention to the formulation and the application of criteria for classification, the relevant government department of states such as the U.S., China, Japan, Australia, Britain, Holland has issued the criteria for classification of oneself in succession, force or encourage enterprise to report and submit the financial report of XBRL form, therefore, the criteria for classification that obtains the approval of XBRL international organization day by day increases.So far, the whole world has the approval that 29 cover criteria for classifications obtain XBRL international organization.
The XBRL criteria for classification is made up of schema file and chained library; Chained library is divided into five kinds in definition chained library, tag link storehouse, row newspaper chained library, calculating linking storehouse and reference links storehouse again.All elements (accounting concept) all defines in the classification mode file.Definition needs during element the content of appointment to comprise: the attribute in period of element term, data type, subject type (" debit " or " credit side "), numerical value (" instantaneous value " or " during value ").Pass between the element ties up in the chained library to be described.In criteria for classification, the chained library file is optional.The definition chained library is used for describing dimensional relationships more, supports criteria for classification to use the relation between the mode descriptive element of multidimensional, also can be used for ATM layer relationsATM between descriptive element.The bookmark name that the tag link storehouse can be more readily understood the element that defines in the schema file and people connects, and the multilingual translation of label can be provided simultaneously, makes things convenient for financial report to show with each languages.Row newspaper chained library is used for defining element and the hierarchical relationship of element on display structure, and ordinal relation.The numerical evaluation relation of element and element has been described in the calculating linking storehouse, for example: floating assets=money-capital+accounts receivable+stock.The reference links storehouse has provided the reference paper of an element, and the accounting implication of understanding this element for the accountant provides reference frame.
Criteria for classification seldom is a fixed object, but need be according to a variety of causes regular update, these reasons comprise: the variation (for example, the variation of accounting standard) of the business demand of the structure criteria for classification of relying, the variation of criteria for classification technical design, or simple error correction.On November 3rd, 2010, XBRL international organization has announced XBRL version technology related specifications document, as the extended reference standard of XBRL2.1 basic technology standard.In XBRL version technical manual, XBRL international organization has defined relating in the version technology of task, incident, behavior and grammer, semanteme etc.In three modules of issue, a series of use-cases that are used to set forth the Version Spec definition have been enumerated by XBRL international organization.Version management mainly is the version management at criteria for classification, when version produces change, the maker of criteria for classification needs certain unified channel the change of criteria for classification to be informed the user of old edition criteria for classification, if this issue handling is bad, can influence the application of criteria for classification and the establishment of instance document.
Theoretically, the criteria for classification variation that brings of version change each time all can be caught by software, and the aim of XBRL version management be criteria for classification from an edition upgrading in the another one version, the artificial degree that participates in is low more good more, is not need artificial participation fully under the ideal situation.In this case, a good edition management system software just seems very necessary.With the edition management system is support, we only need the criteria for classification input system with new and old two versions, can finish the contrast of difference between two versions automatically, have so both saved the cost of contrast, reduce the mistake in the comparison process again, and guaranteed the artificial participation of minimum degree.The version management problem all has earth shaking meaning for the founder and the user of criteria for classification.
At present, the main flow software of external XBRL criteria for classification editor aspect has the XWands of Japanese Fujitsu company, the UBmatrix of U.S. UBMatrix company.Though wherein UBmatrix and XWands function are very powerful, they are the same with most of criteria for classification edit tool, do not relate to the version management content of any criteria for classification.Need to prove, XWands has realized the translation function of a basic technology standard, it can be converted to the instance document based on the XBRL2.0 standardize organization instance document based on the XBRL2.1 standard, vice versa, but this function is caught the version change of criteria for classification without any effect for the user, therefore, can not be as the version management function of criteria for classification.
XBRL criteria for classification edition management system be China first specially at the application software of criteria for classification version management.It has many versions criteria for classification and lists function, new and old edition criteria for classification difference comparing function, variation comprising NameSpace between the new and old edition and role, increase newly and the deletion element, attribute change such as the data type of element, period type, label, reference, row newspaper, calculating and defining relation change, and can generate the version report of XBRL form and Excel listings format.
Summary of the invention
The present invention has developed a kind of comparatively perfect, and the very strong criteria for classification of XBRL targetedly version management Software tool is arranged.
One, theoretical foundation of the present invention and objective basis
The output document of XBRL criteria for classification edition management system is the version report of following the version technical manual, and it is the record carrier of different editions criteria for classification information-change.Version report allow the criteria for classification founder with a kind of structurized form transmission about the transition information between two criteria for classification versions, so that the influence of bringing to the criteria for classification user version updating is reduced to minimum.The version report is different from simple variance reports, and it compares the difference in version information of obtaining automatically by DTS (can find category set), and transmits the information about version change behind reason.The ability of this just transmission extraneous information makes the version report of creating a standardization have value.
Stipulate in the version technical manual that the version report is an XML document, it provides about two DTS according to the rule that defines in the Version Spec, and how From-DTS is transformed into the latter's information from the former to To-DTS.
The version report is divided into " technological disparity " and " semantic difference "." technological disparity " may also be referred to as " grammer difference ", is the attribute by a pair of item of information relatively to be observed, the difference that software can be found automatically." semantic difference " is the explanation of version report author to technological disparity.Under the item of information matched rule between given two DTS and DTS, the technological disparity collection is unique; And the semantic difference collection is unlimited, because they are the explanation of technological disparity." semantic difference " comprised " technological disparity " and human-readable document, this for the user with application program from before the DTS version to next release migration, Useful Information is provided.XBRL criteria for classification edition management system only generates the version report automatically at technological disparity, and semantic difference needs the people for writing generation.
The version report has set form, and it is a three-decker.Task (Assignment) is the content of highest level, other semantic variation of record traffic level.Can comprise a plurality of behaviors (Action) in the task, behavior is other content of middle rank, and the logic that writes down between two DTS changes.Other content of lowermost level is incident (Event), writes down concrete technique variation between two DTS.All incidents during a version is reported have been included the technique variation in the report, help us to understand the underlying causes that generating technique changes.
Comprise modeling structure in the version technical manual, referring to Figure of description 1 about the version report.The version report is divided into different modules with variation of different nature and carries out record.The Base module is used to write down NameSpace and role's variation, Concept Basic module is used to write down newly-built or the deletion element, Concept Extended module is used to write down attributes such as data type, the period type, label, reference of element, and tuple content change, the variation that Relationship Sets module is used to write down row newspaper, calculating and defining relation, Instance Aspect module is used for the variation of the true definition of record instance document, for example, content change such as the fragment in the context, scene, dimension.
Variation between Base, Concept Basic, Concept Extended and two DTS of Relationship Sets module essential record, for example, relation in NameSpace in the schema file, element term or attribute, the chained library, Instance Aspect module then writes down the DTS based on 2 different editions, but reports and submits the difference between two instance documents of identical services factual data.
Two, summary of the invention
XBRL criteria for classification edition management system is primarily aimed at the version management of criteria for classification, has realized that the technological disparity of Base, Concept Basic, Concept Extended and four modules of Relationship Sets compares.
The Organization Chart of XBRL criteria for classification edition management system is referring to Figure of description 2.The user enters system by door, select to import the criteria for classification of new and old two versions, reading in by load module needs content relatively, through based process module, element processing module with concern the processing of three functional modules of processing module, by output module, export final version report.
The main functional modules of system is divided according to the modeling structure of version report.The version reporting modules that system relates to comprises Base, Concept Basic, Concept Extended and Relationship Sets module.The corresponding Base module of the based process module of system, corresponding Concept Basic of element processing module and Concept Extended module concern the corresponding Relationship Sets of processing module module.
System's door provides friendly operation interface for the user, referring to Figure of description 3.The user need can select the criteria for classification of new and old two versions relatively, after importing criteria for classification, can also select comparing function as required, generate the change report function or generate the comparative result function, comparing function is to show the comparative result of tabular form at current page, generating the change report function is the version report that generates an xml form, the document that promptly uses the XBRL code to write, referring to Figure of description 4, generating the comparative result function is the version report that generates an Excel tabular form, referring to Figure of description 5.
The corresponding Base module of based process module.It is used to handle the variation of NameSpace between the different editions criteria for classification, and variation newly-increased or the deletion role.
Corresponding Concept Basic of element processing module and Concept Extended module, be used for handling newly-increased and the deletion change of elements, the variation of the various attributes of element, increase or delete the variation of element tags or reference links newly, the variation of change element tags or reference links attribute, the tuple content change.Because the content association in Concept Basic and the Concept Extended module is very tight, therefore, the two is incorporated in the functional module handles.
Concern processing module correspondence Relationship Sets module, be used to handle variation newly-increased or that delete columns newspaper, calculating and definition link, the variation of link attribute is reported, calculated and define to the change row.
The input and output module.Define eight function reading in the load module, be respectively applied for the various attributes that read role, element, the tag link of element, the reference links of element, child, the link of row newspaper, calculating linking and the definition link of tuple.21 output functions have been defined in the output module, be used for trade edition this report, comprise output change NameSpace, the change role, newly-increased element, the deletion element, the change attribute, change tuple content, newly-increased tag link, the deletion tag link, change tag link attribute, newly-increased reference links, the deletion reference links, change reference links attribute, newly-increased calculating linking, the deletion calculating linking, change calculating linking attribute, newly-increased definition link, deletion definition link, change definition link attribute, newly add the newspaper link, the link of delete columns newspaper, change row newspaper link attribute.
Description of drawings
The modeling structure figure of Fig. 1 version report.
The Organization Chart of Fig. 2 XBRL criteria for classification edition management system.
Fig. 3 system operation interface.
The main program flow chart of Fig. 4 XBRL criteria for classification edition management system.
The version report of Fig. 5 XBRL code format.
The version report of Fig. 6 Excel listings format.
Fig. 7 based process module process flow diagram.
Fig. 8 element processing module process flow diagram.
Fig. 9 tuple process flowchart.
Figure 10 element property process flowchart.
Figure 11 element tags link process flowchart.
Figure 12 element reference links process flowchart.
Figure 13 link attribute process flowchart.
Figure 14 relationship module process flow diagram.
It is process flowchart that Figure 15 is listed as declaration.
Figure 16 calculated relationship process flowchart.
Figure 17 defining relation process flowchart.
Embodiment
Describe each detailed problem that relates in the method provided by the present invention in detail below in conjunction with Figure of description.
The concrete implementing procedure of the inventive method is as follows:
System begins to carry out from master routine, referring to Figure of description 6, call based process module, element processing module successively and concern processing module, the corresponding function of handling in load module and the output module has all been called in these three processing modules every place that relates to input and output in processing procedure.
When carrying out in the based process module,, read the NameSpace of new and old edition criteria for classification at first respectively referring to Figure of description 7, more whether equate, if unequal, the then version report of output change NameSpace, if equate, the statement below continuing to carry out.Read role's value in the legacy version criteria for classification, in redaction, search this role's value, if do not find, then this role's of output deletion version report if find, then judges whether also have untreated role's value in the legacy version criteria for classification, if have, then repeat top comparison procedure,, then withdraw from circulation if do not have.Read role's value in the redaction criteria for classification, in legacy version, search this role's value, if do not find, then newly-increased this role's of output version report if find, then judges it is whether to also have untreated role's value in the redaction criteria for classification, if have, then repeat top comparison procedure,, then withdraw from circulation if do not have.
When carrying out in the element processing module, referring to Figure of description 8, at first read an element of legacy version criteria for classification, in redaction, search this element, if do not find, then this versions of elements report of output deletion, if find, judge earlier that then this element is a tuple, if tuple is then called the tuple processing procedure, if not tuple, then call the element property processing procedure, call element tags link processing procedure and element reference links processing procedure then successively, judge whether also have untreated element in the legacy version criteria for classification, if have, then repeat top comparison procedure,, then withdraw from circulation if do not have.Read an element of redaction criteria for classification, in legacy version, search this element, if do not find, then newly-increased this versions of elements report of output if find, then judges whether also have untreated element in the redaction criteria for classification, if have, then repeat top comparison procedure,, then withdraw from circulation if do not have.
When carrying out in the tuple processing procedure, referring to Figure of description 9, at first read the child of this tuple in legacy version, in the corresponding tuple of redaction, search this child, if do not find, then export the version report of this tuple child change,, judge then whether this tuple also has untreated child if find, if have, then repeat top comparison procedure,, then withdraw from circulation if do not have.Read the child of this tuple in redaction, in the corresponding tuple of legacy version, search this child, if do not find, then export the version report of this tuple child change,, judge then whether this tuple also has untreated child if find, if have, then repeat top comparison procedure,, then withdraw from circulation if do not have.
When carrying out in the element property processing procedure,, at first read the attribute of this element in legacy version referring to Figure of description 10, in the corresponding element of redaction, search this attribute, relatively whether the property value of two attributes equates, if unequal, then export the version of this element property change and reports, if equate, judge then whether this element also has untreated attribute,, then repeat top comparison procedure if having, if no, then withdraw from circulation.
When carrying out in the element tags link processing procedure,, at first read the tag link of this element in legacy version referring to Figure of description 11, in redaction, search this tag link, if do not find, the then version report of this label of output deletion is if find, then call the link attribute processing procedure, judge then whether this element also has untreated label,, then repeat top comparison procedure if having, if no, then withdraw from circulation.Read the tag link of this element in redaction, in legacy version, search this tag link, if do not find, then the version report of newly-increased this label of output if find, judges then whether this element also has untreated label, if have, then repeat top comparison procedure,, then withdraw from circulation if do not have.
When carrying out in the element reference links processing procedure,, at first read the reference links of this element in legacy version referring to Figure of description 12, in redaction, search this reference links, if do not find, the then version report of this reference of output deletion is if find, then call the link attribute processing procedure, judge then whether this element also has untreated reference,, then repeat top comparison procedure if having, if no, then withdraw from circulation.Read the reference links of this element in redaction, in legacy version, search this reference links, if do not find, then the version report of newly-increased this reference of output if find, judges then whether this element also has untreated reference, if have, then repeat top comparison procedure,, then withdraw from circulation if do not have.
When carrying out in the link attribute processing procedure,, at first read this and be linked at a attribute in the legacy version referring to Figure of description 13, in the correspondence link of redaction, search this attribute, relatively whether the property value of two attributes equates, if unequal, then export the version of this link attribute change and reports, if equate, judge that then whether this link also has untreated attribute, if having, then repeats top comparison procedure, if no, then withdraw from circulation.
Carry out when concerning in the processing module, referring to Figure of description 14, calling the row declaration successively is processing procedure, calculated relationship processing procedure and defining relation processing procedure.
When carrying out element column declaration and be in the processing procedure,, at first read the row newspaper link in the legacy version referring to Figure of description 15, in redaction, search this row newspaper link, if do not find, the then version report of this row newspaper of output deletion is if find, then call the link attribute processing procedure, judge that then whether this also has the link of untreated row newspaper, if having, then repeats top comparison procedure, if no, then withdraw from circulation.Read the row newspaper link in the redaction, in legacy version, search this row newspaper link, if do not find, the then version report of newly-increased this row newspaper of output if find, judges then whether this also has the link of untreated row newspaper, if have, then repeat top comparison procedure,, then withdraw from circulation if do not have.
When carrying out in the element calculated relationship processing procedure,, at first read a calculating linking in the legacy version referring to Figure of description 16, in redaction, search this calculating linking, if do not find, the then version report of this calculating of output deletion is if find, then call the link attribute processing procedure, judge then whether this also has untreated calculating linking,, then repeat top comparison procedure if having, if no, then withdraw from circulation.Read a calculating linking in the redaction, in legacy version, search this calculating linking, if do not find, then the version report of newly-increased this calculating of output if find, judges then whether this also has untreated calculating linking, if have, then repeat top comparison procedure,, then withdraw from circulation if do not have.
When carrying out element definition and concerning in the processing procedure,, at first read a definition link in the legacy version referring to Figure of description 17, in redaction, search this definition link, if do not find, the then version report of this definition of output deletion is if find, then call the link attribute processing procedure, judge that then whether this also has untreated definition link, if having, then repeats top comparison procedure, if no, then withdraw from circulation.Read a definition link in the redaction, in legacy version, search this definition link, if do not find, the then version report of newly-increased this definition of output if find, judges then whether this also has untreated definition link, if have, then repeat top comparison procedure,, then withdraw from circulation if do not have.
Claims (3)
1.XBRL the criteria for classification edition management system is characterized in that:
Based on XBRL version technical manual, criteria for classification input version management software with new and old two versions, system can finish the contrast of difference between two versions automatically, comprise the variation of NameSpace and role between two versions, increase newly and the deletion element, the tuple content change, attribute change such as the data type of element, period type, label, reference, row newspaper, calculated relationship change and the dimension syntactic structure changes, and can generate the version report of XBRL code format and the version report of Excel listings format.
2. method according to claim 1 has following characteristics when it is characterized in that handling the XBRL criteria for classification of different editions:
During concrete enforcement, compare at new and old two different XBRL criteria for classifications, the content of contrast contains NameSpace and role's variation, newly-increased and deletion change of elements, the variation of the various attributes of element, the variation of newly-increased or deletion element tags or reference links, the variation of change element tags or reference links attribute, the tuple content change, the variation of link is reported, calculated and define to newly-increased or delete columns, and the variation of link attribute is reported, calculated and define to the change element column.The version report that system generates is a three-decker: task, behavior and incident.Task is the content of highest level, other semantic variation of record traffic level.Comprise a plurality of behaviors in the task, behavior is other content of middle rank, and the logic that writes down between two DTS changes.Other content of lowermost level is an incident, writes down concrete technique variation between two DTS.The version report can realize the output of dual mode: XBRL code format and Excel listings format.
3. method according to claim 1, the key step that it is characterized in that handling the XBRL criteria for classification of different editions is:
The 1st step: carry out the based process module, whether check NameSpace and role change, and export this part version report.
The 2nd goes on foot: carry out the element processing module, whether check increases newly or the deletion element, and whether the tuple content changes, and whether element property changes, and whether the label of element or reference change, and exports the version report of this part.
The 3rd step: execution concerns processing module, and whether check column newspaper, calculating and definition chained library change, and exports the version report of this part.
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| CN105335460B (en) * | 2015-09-24 | 2018-11-23 | 四川长虹电器股份有限公司 | XBRL column report chained library is converted into the method for defining chained library |
| CN105224514A (en) * | 2015-09-24 | 2016-01-06 | 四川长虹电器股份有限公司 | The method of XBRL criteria for classification is expanded based on Flex |
| CN105335460A (en) * | 2015-09-24 | 2016-02-17 | 四川长虹电器股份有限公司 | Method for converting XBRL statement link library into definition link library |
| CN105404513A (en) * | 2015-11-25 | 2016-03-16 | 浪潮通用软件有限公司 | Method and apparatus for editing XBRL formula |
| CN106528671A (en) * | 2016-10-31 | 2017-03-22 | 用友网络科技股份有限公司 | Modeling method for converting XBRL statement into relational database storage model |
| CN106528671B (en) * | 2016-10-31 | 2019-10-22 | 用友网络科技股份有限公司 | XBRL report is converted to the modeling method of relational database storage model |
| CN107590266A (en) * | 2017-09-22 | 2018-01-16 | 深圳易嘉恩科技有限公司 | The method for replicating XBRL criteria for classifications |
| CN107590266B (en) * | 2017-09-22 | 2021-03-30 | 深圳易嘉恩科技有限公司 | Method for replicating XBRL classification criteria |
| CN107704544A (en) * | 2017-09-25 | 2018-02-16 | 深圳易嘉恩科技有限公司 | The method that corporate boss's data modeling is realized using xbrl concepts |
| CN108038156A (en) * | 2017-12-05 | 2018-05-15 | 山东浪潮通软信息科技有限公司 | A kind of XBRL reports update method and device |
| CN108959232A (en) * | 2018-07-28 | 2018-12-07 | 万翼科技有限公司 | Generation method, device and the computer readable storage medium of Plan rescheduling report |
| CN109710519A (en) * | 2018-12-13 | 2019-05-03 | 平安普惠企业管理有限公司 | Project variance reports generation method, device, computer equipment and storage medium |
| WO2023111781A1 (en) * | 2021-12-13 | 2023-06-22 | International Business Machines Corporation | Detect data standardization gaps |
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