Overview

This is the new, fifth edition, augmented with 2021/2022 updates such as the OIM becoming a recommendation, updates to data types including CO2 emissions, additional coverage of the European Single Electronic Format (ESEF), more details on Inline XBRL, and various fixes and rewrites. 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 syntaxes of XBRL (including JSON and XHTML), most of the book is focused on the cubic data model specific to XBRL, in a way compatible with the Open Information Model. 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 fifth 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- and ESEF-like) filings - data point model and DPM-based (COREP/FINREP-like) filings - some patterns commonly used in practice (EDGAR/ESEF) such as hierarchies, roll-ups and text blocks, relying on Charles Hoffman's work - alternate syntaxes: JSON, XHTML (Inline XBRL)

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