geographic xbrl linkbase: a new approach to financial reporting and analysis - 12th contecsi 34th...
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Geographic XBRL Linkbase: A
new Approach to Financial
Reporting and Analysis
M.Sc. Marcio Alexandre Silva
Prof. Dr. Paulo Caetano da Silva
Prof. PhD. Miklos Vasarhelyi
Agenda
Geographic Information System
XBRL
Scenario
Developed Works
Data Representation
Comparison between developed works:
How we can use this idea
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Geographic Information System
Acronym: GIS;
Location in virtual maps of real
objects;
GIS has been researched since 60’s;
GIS means a set of several technologies:
Visualization,
Maintenance,
Distribution and
Information Retrieval.
Demand of new computer languages
GML, KML, GeoMDQL
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XBRL
XML-derived language for the financial domain;
International Consortium: 600+ companies;
Organized data for supporting visualizations (on web or
spreadsheets):
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Scenario –XBRL Data
Traditional XBRL
Identification number (simple text);
Name (simple text);
not support geoprocessing.
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XBRL GIS – INTEGRATING GEOGRAPHIC
INFORMATION IN XBRL
DOCUMENTS
(2013)
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M.Sc. Marcio Alexandre
Prof. Dr. Paulo Caetano
Prof. Dr. Jorge Campos
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XBRL GIS
Objectives:
Integration of both domains: GIS and XBRL;
One more resource for supporting financial analysis of the
companies:
Financial GeoVisualization.
Found Scenario:
Shortage of research/works about this approach.
Adopted technologies in this proposal:
xLink;
GML Instance;
XBRL Instance;
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XBRL GIS - Advantages
Integration about two languages:
XML for the geoprocessing (GML)
XML for the financial information (XBRL)
Preservation of the specifications:
GML 3.2/3.3;
XBRL 2.1;
Separation of complexity inherent to development of
both technologies;
Link between instances developed in common language.
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Geographic XBRL Linkbase: A new
Approach to Financial Reporting and
Analysis
(2015)
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M.Sc. Marcio Alexandre
Prof. Dr. Paulo Caetano
Prof. Dr. Miklos Vasarhelyi
34th WCARS / Contecsi
Geographic XBRL Linkbase
Objectives:
Representation of geoProcessable data within XBRL
Taxonomy;
Standardize the geoRepresentation in the XBRL Taxonomy;
Manipulation of the geoElements in the XBRL docs;
Found Scenario:
The XBRL developer does not have access to geoElements
contained in the GML Schemas;
It is not possible to :
define complex geoElements;
Manipulate the geoElements freely.
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Geographic XBRL Linkbase
Adopted Technologies in the proposal:
xLink;
XML Schema;
GML Taxonomy 3.2/3.3;
XBRL Taxonomy 2.1;
XBRL Generic Links 1.0;
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Data Representation of the Issuer of
the Financial Reporting
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Representation – Tradicional XBRL
XBRL Instance
XBRL Schema (not mandatory)
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Representation – XBRL GIS (2013)
XBRL Schema (Mandatory):
Two elemento were specified
Geospatial_location
Location_link
XBRL Instance
In the “context/segment” xpath, the GML instance link (href) is
stored, as such:
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Representation – Geo XBRL Linkbase (2015)
XBRL Schema:
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Proposed Linkbase
Linkbase Type
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Representation – Geo XBRL Linkbase (2015)
Proposed linkbase (a new XML file in the Taxonomy):
Free manipulations of the geoElements contained in the GML
Taxonomy;
It is possible the representation of complex geoElements.
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Comparative Tables
XBRL Traditional vs. XBRL GIS vs. Geo XBRL Linkbase
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Utilized Technologies
Traditional
XBRL XBRL GIS
(2013) Geo Linkbase XBRL (2015)
xlink yes yes yes
XBRL Instance yes yes yes
XBRL Schema yes yes yes
GML Instance no yes
(Mandatory) yes (Not
Mandatory)
GML Taxonomy no implicitly yes
Specific XBRL Linkbase no no yes Generic Links for georepresentation no no yes
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Attributes and Possibilities
Traditional
XBRL
XBRL GIS
(2013) Geographic XBRL Linkbase (2015)
XBRL Specification 2.1 yes yes yes
GML Specification 3.2/3.3 no yes yes
Geoprocessing no yes yes
Definition of GeoElements within of XBRL taxonomy no no yes Open Manipulation of GeoElements within of XBRL Taxonomy no no yes
Representations of Complex GeoData no no yes
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How can we use this idea?
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Example 1:
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Location (richer information)
Address Visualization Kinds
Adjacent
Streets
Exact
Location
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Exemplo 2:
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Spatial Financial OLAP
LMDQL
Many devices for data presentation
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