abstract model pwd 2.0

42
Abstract Model PWD 2.0 16th Eurofiling Workshop 12 December 2012 Herm Fischer Abstract Model Task Force

Upload: emelda

Post on 25-Feb-2016

41 views

Category:

Documents


6 download

DESCRIPTION

Abstract Model PWD 2.0. 16th Eurofiling Workshop 12 December 2012 Herm Fischer Abstract Model Task Force. STEPS TO PWD 2.0. NEXT STEPS. Metadata and Data Modeling, Methodologies and Controversies. Methodolgy Early design based on forms, not data modeling Data points modeling - PowerPoint PPT Presentation

TRANSCRIPT

Page 1: Abstract Model PWD 2.0

Abstract Model PWD 2.0

16th Eurofiling Workshop 12 December 2012

Herm FischerAbstract Model Task Force

Page 2: Abstract Model PWD 2.0

STEPS TO PWD 2.0Topic

2009-2010 XSB survey and strategic plan, calls for abstract model2011 Jan-Sep Chartered for: XBRL 2.1 & XDT PWD 1.02011 Oct Re-scoped: serve as basis for spec rewrites, training, APIs,

include Formula, Rendering, …2011 Nov-Dec Review: PWD 1.0 “too close to 2.1 syntax”2012 Jan Leverage aspect modeling, data points, OLAP dimensions, table

views, MOF meta-modeling2012 Jan-May Working F2Fs in California & London2012 April Discussions at OMG, Adaptive, IFRS, EBA2012 June PWD 2.0

Page 3: Abstract Model PWD 2.0

NEXT STEPSStep Topic

Now Collaborate with Data Comparability TFInvestigate other collaborations (OMG, semantics, projects)

Tangible Demo of Vision

Mock-up demo of what the XBRL community will be able to do when the required development of specs and working prototypes are in place.

Assessment What it will take to make the demonstrated vision a reality. Plan development phase

Development Update Abstract Model and Data Comparability SpecificationsBuild working prototype

Page 4: Abstract Model PWD 2.0

Metadata and Data Modeling, Methodologies and Controversies• Methodolgy

• Early design based on forms, not data modeling• Data points modeling

• Multiple aspect models of data points• Isolates from local concept, dimension, view

models• Formal metamodeling

• Abstract model independent of syntax• Suitable for metadata repositories• Link to formal semantic definitions• Proof by instance modeling

Page 5: Abstract Model PWD 2.0

• Multi-extensions naming their own concepts, schedules (link roles) and dimensions

• Dimensionality models– Alternate base item and dimensionality

models– Issues of dimensionality for consumption

(OLAP)• Comparability• Mapping into BW/BI and OLAP

Issues encouraging adoption of CWM, data points, and aspects

Page 6: Abstract Model PWD 2.0

• Technologies in use by XBRL: – Formula Linkbase– Sphinx– Schematron– BI (Cundus, Felden)

• Business rules for filings– Individual and small sets of instances

• Analytics for consumption– Very large sets, OLAP and BI

• Comparability

Business Rules and Analytics

Page 7: Abstract Model PWD 2.0

Model Topic

Primary Dictionary, data points, aspects models, valid combinations (cubes), views (tables), type model

Secondary XBRL 2.1 concrete syntax Instance, DTS, elements, concepts, and relationships dimensions, typing formula table and renderingGL logical modelCharlie’s logical model (mapping)

Metadata repository (Adaptive, joint XII-OMG)Consumption: via OLAP & BI

What’s in PWD 2.0

Page 8: Abstract Model PWD 2.0

1. Data dictionary2. Valid combinations3. Table4. Document5. Instance6. Typing7. DTS

Primary Model

Page 9: Abstract Model PWD 2.0

1. Data dictionaryAspect, Relationships, Resources

5. InstanceData points contextualized by aspect

models2. Valid combinations

Cubes, cube regions, abstract hypercubes

3. TableViews, table linkbase, rendering

6. TypingStructured data types, abstract XML

We will jump around key points

Page 10: Abstract Model PWD 2.0

A. Aspects and Aspect ModelsB. RelationshipsC. ResourcesD. Examples

1. Data Dictionary

Page 11: Abstract Model PWD 2.0

+refToSemanticVocabEntry : anyURI [0..1]

«Metaclass»Aspect

isAspectDefault : boolean [1]value : anyType [1]+refToSemanticVocabEntry : anyURI [0..1]

«Metaclass»AspectValue«Metaclass»

AspectValueRelationship

«Metaclass»AspectAspectValueRelationship

«Metaclass»AspectRelationship

relationshipKind : RelationshipKindorderNumber : decimal [0..1]

«Metaclass»Relationship

«Metaclass»AspectValueSet

«Metaclass»EnumerableAspect

«Metaclass»NonEnumerableAspect

«Metaclass»AspectModel

«Metaclass»DataType

{subsets relatedElement2}value

{subsets relatedElement1}aspect

0..*{subsets relatedElement2}

aspect21

0..*{subsets relatedElement2}

value21

0..*

{subsets relatedElement1}value1

1

0..*

{subsets relatedElement1}aspect1

1

0..*

1

0..*

1

10..*

0..*

1..*

1A. Data Dict., Aspects• Forms

aspect models

Page 12: Abstract Model PWD 2.0

1B. Data Dict., Relationships

isAspectDefault : boolean [1]value : anyType [1]+refToSemanticVocabEntry : anyURI [0..1]

«Metaclass»AspectValue

+refToSemanticVocabEntry : anyURI [0..1]

«Metaclass»Aspect

relationshipKind : RelationshipKindorderNumber : decimal [0..1]

«Metaclass»Relationship«Metaclass»

RelatableElement isDirected : boolean [1]allowsCycles : boolean [1]

«Metaclass»RelationshipType

«Metaclass»RelationshipSet

«Metaclass»DataPoint

role : string [0..1]content : anyType [0..1]

«Metaclass»Resource

NEAR_EQUIVALENCEUSER_DEFINED

EQUIVALENCEPART_WHOLE

SUBTYPESUBSET

«enumeration»RelationshipKind

1..*{ordered}0..*

0..* 1

relatedElement21 0..*

relatedElement11 0..*

Page 13: Abstract Model PWD 2.0

relationshipKind : RelationshipKindorderNumber : decimal [0..1]

«Metaclass»Relationship

«Metaclass»ResourceRelationship

«Metaclass»RelatableElement

role : string [0..1]content : anyType [0..1]

«Metaclass»Resource «Metaclass»

DataType{subsets relatedElement2}

10..*

relatedElement1

10..*

relatedElement210..*

1

type0..*

1B. Data Dict., Resources

• Labels, Documentation• References• Formula

Page 14: Abstract Model PWD 2.0

...

«Metaclass»Aspect

«Metaclass»DataPoint

«Metaclass»NonEnumerableAspect

«Metaclass»EnumerableAspect

...

«Metaclass»AspectValue

«Metaclass»AspectValueSet

/baseItem 1

0..*

0..* 1 0..* 1

context 1..*

0..*

dataPointValue1

0..*

5. Instances • Data points are facts– Data points may be

contextualized by multiple aspect models (e.g., IFRS, US-GAAP)

Page 15: Abstract Model PWD 2.0

• Data points are audit item singularities– Like stars in the sky– Viewed by life forms with different

contextualizations and measures• Aspect models relate item to viewer

– Contextualize data point for• Identification and reference• Values of data point and contextualization

aspects• Semantic description (possibly localized)

Data point aspect models

Page 16: Abstract Model PWD 2.0

aspect value

• Data points are absolute• Aspect models can be relative to

user

Data point contextualization viewsData point

US-GAAPcontextualization

base itemaspect valueaspect value

aspect value

IFRScontextualization

base itemaspect valueaspect value

aspect value

Romuleancontextualization

base itemaspect valueaspect value

. . .

Page 17: Abstract Model PWD 2.0

relationshipKind = EQUIVALENCE

02 : AspectRelationship

relationshipKind = EQUIVALENCE

01 : AspectRelationship

aspect2 = Credit LimitrelationshipKind = PART_WHOLE

06 : AspectRelationship

relationshipKind = PART_WHOLE

05 : AspectRelationship

relationshipKind = SUBSET

03 : AspectRelationshiprelationshipKind = SUBSET

04 : AspectRelationship

Credit Limit : Aspect

Cash Equivalents :

NonEnumerableAspect

US GAAP : AspectSet

Common Notions : AspectSet

Cash & Cash Equivalents :

NonEnumerableAspect

Liability : Aspect

Cash Equivalents :

Aspect

IFRS : AspectSet

Loan Balance : Aspect

Cash : NonEnumerable

Aspect

Cash : Aspect ...

Aspect semantics

IFRS 1 aspect

USGAAP 2 aspects

Page 18: Abstract Model PWD 2.0

Authority 1 Aspects are

More Dimensionalized

Common Semantic Concepts

Authority 2 Aspects are

Less Dimensionalized

= Atomic Semantic Concept

= Aspect

Aspect semantics composition Aspect is a composite of atomic semantics Different sets have more atomic semantics in

some aspects

legend: = Aspect Model

Page 19: Abstract Model PWD 2.0

• London discussion on compressing XBRLinstance contexts by aspect reduction– (pseudo-concept URI of data point

template)

Flattened aspects isomorphicData point

aspect value

EBAcontextualization

base itemaspect valueaspect value

Compressedcontextualization

pseudo conceptfew aspects

flatten to one base-item per source dimensional-base-item

combination

Page 20: Abstract Model PWD 2.0

• Data point base item is ‘just’ an aspect– E.g., a concept which is a string type

• Base item has a set of values– Models fact value as base item aspect value(s)– Allows modeling multi-language strings as

single data point, or numeric, as set of different measures

• Relationships can model– Base item relationships (concept-to-concept)– Dimensional value relationships– Fact value-item relationships (fact-to-fact)– Label, reference, and semantic relationships

Data point may be a set of values

Page 21: Abstract Model PWD 2.0

+refToSemanticVocabEntry : anyURI [0..1]

«Metaclass»Aspect

isAspectDefault : boolean [1]value : anyType [1]+refToSemanticVocabEntry : anyURI [0..1]

«Metaclass»AspectValue

«Metaclass»AspectValueSelectionGroup

«Metaclass»AspectValueSelection

«Metaclass»CubeRegion

«Metaclass»Cube

aspectToReport0..*

1

0..*

1

1..*0..*0..*1

owner 1

0..*

1..*

0..*

2. Valid Combinations

• Based on CWM OLAP cubes and cube regions– These form positive

XBRL hypercubes

Page 22: Abstract Model PWD 2.0

• Specifies which data points may exist as facts– Based on valid combinations of aspect

values• Captures how groupings of aspect values

– May be allowed by combination• Represented in

– XBRL syntax as hypercubes• XBRL syntax realizes abstract model by

positive and negative hypercubes– OLAP as cubes with cube region

• OLAP has additive cube regions

Valid combinations model

Page 23: Abstract Model PWD 2.0

• Required to specify tables– Presentable and enterable coordinates

• Coordinates are sets of aspect values• Filter data points for compatibility with table

cells• Entry of new data uses aspects to specify

data point

Valid combinations model, cont.

Page 24: Abstract Model PWD 2.0

disposition : AxisDisposition [1]

«Metaclass»Axis

isAbstract : boolean [1] = falseorderNumber : decimal [1]

«Metaclass»AxisOrdinate

«Metaclass»Table

...

«Metaclass»AspectValue

...

«Metaclass»Aspect

xyz

«enumeration»AxisDisposition

«Metaclass»Cube

aspectToReport0..10..*

contextualizingAspectValue0..*0..*

/inheritedContextualizingAspectValue0..*0..*

/inheritedAspectToReport0..10..*

child 0..*parent 0..1

validCube 0..*

0..*

{ordered}1..*

0..*

1..*

1..*

• views valid combinations of data points

• relates aspect values to coordinates of viewing axes

• model for presentation including traditional instance rendering

3. Table

Page 25: Abstract Model PWD 2.0

disposition : AxisDisposition [1]

«Metaclass»Axis

isAbstract : boolean [1] = falseorderNumber : decimal [1]

«Metaclass»AxisOrdinate

«Metaclass»DataPoint

«Metaclass»Table

...

«Metaclass»AspectValue

...

«Metaclass»Aspect

«Metaclass»Cube

«Metaclass»Cell /inheritedAspectToReport

0..10..*

contextualizingAspectValue0..*0..*

aspectToReport0..10..*

/inheritedContextualizingAspectValue0..*0..*

0..*cell

owningTable1

child 0..*parent 0..1

compatibleDataPoint 0..1

compatibleCell 0..*

validCube 0..*

0..*

1..*0..*

{ordered}1..*

0..*

1..*

1..*

Tableinstance withcells

Cells populate with compatible data points

Empty cells enter new data points allowed by cube region

Page 26: Abstract Model PWD 2.0

minOccurrences : nonNegativeInteger [0..1]maxOccurrences : nonNegativeInteger [0..1]

...

«Metaclass»StructuringRelationship

minLength : nonNegativeInteger [0..1]length : nonNegativeInteger [0..1]maxLength : nonNegativeInteger [0..1]

«Metaclass»StringDataType

maxExclusive : decimal [0..1]minInclusive : decimal [0..1]minExclusive : decimal [0..1]fractionDigits : nonNegativeInteger [0..1]totalDigits : positiveInteger [0..1]maxInclusive : decimal [0..1]

«Metaclass»DecimalDataType

name : QName [1]pattern : string [0..1]miscellaneouslRestriction : string [0..1]itemConcept [0..*]

«Metaclass»AtomicDataType

structuringKind : StructuringKind

«Metaclass»StructuredType

«Metaclass»DateDataType

«Metaclass»TimeDataType

«Metaclass»DataType

1

0..*

derivedType0..*

baseType 0..1

1 0..*

• Abstracted XML types– Items (XBRL facts)– typed dimensions,– attributes, and– resources

(footnotes)

6. Typing

. . .

. . .

. . .

Page 27: Abstract Model PWD 2.0

• XBRL concrete syntax– XBRL Instance, Inline XBRL Instance– DTS, Dimension, Typing– Formula, Version Report, Table Linkbase

• XBRL GL logical model• Charlie’s Financial Report Logical

Model• Consumption model for OLAP

Secondary models

Page 28: Abstract Model PWD 2.0

• XBRL Instance– Facts, Aspects

• XBRL Inline Instance• XBRL DTS

– Concepts, dim. & footnote elements, attributes– Relationships

• XBRL Dimensions• XBRL Typing• XBRL Rendering

– XBRL Table• Formula

Models of XBRL Syntax

Page 29: Abstract Model PWD 2.0

XBRL Instance

Start : dateTime [0..1]End/Instant : dateTime [1]isForever : $OCL_Boolean

«Metaclass»Period

prohibition and override

«Metaclass»AttributedRelationship

unnamed1 : xmlDocument

«Metaclass»DTS

fileURIencodingprocessingInstructionscomments

«Metaclass»xmlDocument

«Metaclass»ExplicitDimension

«Metaclass»TypedDimension

«Metaclass»DataPoint

«Metaclass»ConceptElement

«Metaclass»FactRelationship

multiply Measuresdivide Measures

«Metaclass»Unit

Scheme : anyURI

«Metaclass»EntityIdentifier

«Metaclass»FactCollection

...

«Metaclass»Fact

«Metaclass»Footnote

SegScen

«Metaclass»OCC

«Metaclass»Attribute

«Metaclass»Element

valueaccuracy

«Metaclass»FactItem

«Metaclass»FactTuple

«Metaclass»Document «Metaclass»

Aspect

«Metaclass»Language

text block contents

location

0..*

0..* 0..*

0..*

11

1

Fact Items

1

0..*

Page 30: Abstract Model PWD 2.0

Facts

Aspects

Start : dateTime [0..1]End/Instant : dateTime [1]isForever : $OCL_Boolean

«Metaclass»Period

«Metaclass»ExplicitDimension

«Metaclass»TypedDimension

«Metaclass»ConceptElement

multiply Measuresdivide Measures

«Metaclass»Unit

Scheme : anyURI

«Metaclass»EntityIdentifier

«Metaclass»FactCollection

«Metaclass»Footnote

«Metaclass»Aspect

«Metaclass»Language

SegScen

«Metaclass»OCC

location

Page 31: Abstract Model PWD 2.0

Start : dateTime [0..1]End/Instant : dateTime [1]isForever : $OCL_Boolean

«Metaclass»Period

fileURIencodingprocessingInstructionscomments

«Metaclass»xmlDocument

«Metaclass»ExplicitDimension

«Metaclass»DataPoint

multiply Measuresdivide Measures

«Metaclass»Unit

Scheme : anyURI

«Metaclass»EntityIdentifier

«Metaclass»Element

...

«Metaclass»Aspect

«Metaclass»Transform

«Metaclass»Fact

«Metaclass»Document

«Metaclass»Attribute

«Metaclass»Footnote

HTML elements

0..* 1

0..*

1

• Visible model– HTML elements

• Content model– Facts– Aspects (hidden)– Footnotes

Inline XBRL

Page 32: Abstract Model PWD 2.0

/isDirected : boolean [1]

«Metaclass»AspectValueRelationship

balanceTypeperiodType

«Metaclass»Concept

prohibition and override

«Metaclass»AttributedRelationship

unnamed1 : xmlDocument

«Metaclass»DTS

«Metaclass»BaseSetRelationship

«Metaclass»GenericRelationship

«Metaclass»AttributeDeclarator

isAbstract

«Metaclass»ElementDeclarator

link rolearc roleorder [0..1]{readOnly}

«Metaclass»BaseSet

hypercube link role

«Metaclass»DRSRelationship

fileURI : anyURI

«Metaclass»Schema

«Metaclass»Aspect

anyURI [1]

«Metaclass»Linkbase

«Metaclass»FactType

«Metaclass»Resource

«Metaclass»Type

«Metaclass»Label

«Metaclass»Particle

«Metaclass»Reference

2..*

0..*

1..21

2..1 1

1..*

substitutesFor

Concepts

XBRL DTS

Relationships

Page 33: Abstract Model PWD 2.0

XBRL Dimensions overview

DTS

DRS RelationshipConcept

«Metaclass»AspectValueSelectionGroup

isAspectDefault : boolean [1]value : anyType [1]

«Metaclass»AspectValue

«Metaclass»HypercubeDimension

«Metaclass»AspectValueSelection«Metaclass»

DimensionDomain

«Metaclass»DomainMember

negated

«Metaclass»HasHypercube

«Metaclass»PrimaryItem

«Metaclass»Member

«Metaclass»Hypercube

«Metaclass»Dimension

«Metaclass»Domain

«Metaclass»CubeRegion

«Metaclass»Inheritance

«Metaclass»Aspect *

1

Page 34: Abstract Model PWD 2.0

XBRL Typingname : QName [1]pattern : string [0..1]miscellaneouslRestriction : string [0..1]itemConcept [0..*]

«Metaclass»AtomicDataType

structuringKind : StructuringKind

«Metaclass»StructuredType

«Metaclass»AttributeDeclaratorsGroup

«Metaclass»type

«Metaclass»ParticleCompositor

«Metaclass»AttributeDeclarator

isAbstract

«Metaclass»ElementDeclarator

«Metaclass»ParticleGroup

«Metaclass»UserDefined

«Metaclass»AtomicType

«Metaclass»Concept

«Metaclass»Atomic

«Metaclass»Simple

«Metaclass»Complex

«Metaclass»List

«Metaclass»Particle

«Metaclass»Facet

«Metaclass»Union

1

*

*

1

*

extend/restrict

particles composition

*

1..*

substitutesFor

0..*

1

Page 35: Abstract Model PWD 2.0

XBRL Rendering Linkbase

«Metaclass»TableOfContents

«Metaclass»Input Instances

«Metaclass»Component«Metaclass»

Indentifier

«Metaclass»Container

«Metaclass»Table

«Metaclass»Document

«Metaclass»Header

«Metaclass»Manifest

«Metaclass»Filters

«Metaclass»Paragraph

«Metaclass»Rules

«Metaclass»Axis

«Metaclass»Values

«Metaclass»List

XBRL Rendering Linkbase

Page 36: Abstract Model PWD 2.0

«Metaclass»PredefinedAxis

«Metaclass»DimensionRelationshipAxis

«Metaclass»ConceptRelationshipAxis

«Metaclass»Table

«Metaclass»OpenAxis

«Metaclass»ExplicitDimension

«Metaclass»TypedDimension

«Metaclass»RelationshipAxis

«Metaclass»PeriodFilter

«Metaclass»Filter

«Metaclass»FilterAxis

«Metaclass»LocationFilter

«Metaclass»ConceptFiler

«Metaclass»GeneralFilter «Metaclass»

DimensionFilter

«Metaclass»AbstractAspect

«Metaclass»EntityIdentifier

«Metaclass»SelectionAxis

«Metaclass»Composition

«Metaclass»RuleAxis

«Metaclass»Period «Metaclass»

Concept

XBRL Table

Page 37: Abstract Model PWD 2.0

XBRL Formula

«Metaclass»CustomFunctionImplementation

«Metaclass»CustomFunctionSignature

«Metaclass»ConsistencyAssertion

«Metaclass»ExistenceAssertion

«Metaclass»AssertionSet

«Metaclass»ValueAssertion

«Metaclass»Precondition

«Metaclass»FactVariable

«Metaclass»VariableSet

«Metaclass»Instance

«Metaclass»Filter

«Metaclass»Message

«Metaclass»Variable

«Metaclass»Formula

Page 38: Abstract Model PWD 2.0

amount : decimal [0..1]debitCreditCode [0..1]

«Metaclass»Detail

entriesTypeuniqueIdlanguagecreationDatecreatorcommentperiodCoveredStartperiodCoveredEndsourceApplicationdefaultCurrency

«Metaclass»LedgerEntries

fileURIencodingprocessingInstructionscomments

«Metaclass»xmlDocument

enteredByenteredDatejournalIdjournalDescriptionentryTypeentryComment

«Metaclass»Entry

«Metaclass»DataPoint

«Metaclass»documentType

IDdescriptionpurposetype

«Metaclass»Account

«Metaclass»postingStatus

codedescriptiontype

«Metaclass»reference

«Metaclass»postingDate

«Metaclass»Document

«Metaclass»Aspect

identifierdescription

«Metaclass»Entity

«Metaclass»unit

«Metaclass»Table

1

1..*

XBRL GL

• Model view of XBRL GL

• (not syntax)

Page 39: Abstract Model PWD 2.0

...

«Metaclass»AspectValue

...

«Metaclass»Aspect

...

«Metaclass»AxisOrdinate

«Metaclass»DataPoint

«Metaclass»CubeRegion

«Metaclass»Network

«Metaclass»SEC Filing

«Metaclass»Hypercube

«Metaclass»Table

«Metaclass»ConceptElement

«Metaclass»Fact

«Metaclass»Concept

«Metaclass»Line Item

«Metaclass»Value

«Metaclass»Member

«Metaclass»Domain

«Metaclass»Axis

«Metaclass»Relations

«Metaclass»Table

Charlie’s Model Financial

Report Logical Model

Page 40: Abstract Model PWD 2.0

• Common metamodel instances of– Data dictionary– Data point templates, aspects, aspect type– Cubes and cube regions– Typing– Tables

• MOF/UML populates Metadata Repository– Map to XBRL and other syntaxes– Live links to semantics (via IFRS

subscriptions)

Metadata repository

Page 41: Abstract Model PWD 2.0

• Metadata (aspect & cube models)– XBRL keeps extension metadata with instance

data– Metadata may go into a repository, vs. all into

OLAP– OLAP implementations have CWM subset– OLAP BI may not fully use cubes

• Data points– OLAP computes sums and totals

• XBRL must report sums and totals• OLAP ETL must remove sums and totals

– Extensions customize base items and dimensions

• ETL must harmonize or deal with extension data points and differences in aspect and cube models

OLAP secondary model

Page 42: Abstract Model PWD 2.0

• Collaborations: Data Comparability Task Force, …• Tangible Demo of Vision

– Mock-up demo of what the XBRL community will be able to do when the required development of specs and working prototypes are in place.

• Assessment– What it will take to make the demonstrated

vision a reality. Plan development phase• Development

– Update Abstract Model and Data Comparability Specifications

– Build working prototype

Next Steps