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- Global Rule Logic
I apologize for creating additional work for XBRL.
In addition to the tagging of XBRL Data we need to provide Semantic Notation for Analytics for visualization of Data as well.
This will enhance the value of Financial Statements periodically filed with SEC and at the same time facilitate comparison of KPIs; In fact many organizations have switched over to the Semantic Notation for visualizing KPIs which makes the lives of the users easier because all these visualizations follow a common Semantic Notation like we have in music. This is the next big wave in Business Intelligence which is taking place now and let us have XBRL Reports leverage this as well to provide better value to its users.
IBCS (INTERNATIONAL BUSINESS COMMUNICATION STANDARDS (IBCS) has already developed Semantic Notations for standardization of visualizations so that it is easy to follow the variances or compare KPIs across different industries or within an organization period to period or across different organizations in the same industry.
To provide guidance I have shared the link from IBCS as given below and also shared a document as thumb rule guidance. The XBRL software developers can easily develop this in Inline XBRL.
There are plenty of resources in this website to follow and examples from Financial Reports of top organizations of the World.
http://www.ibcs-a.org/
I have also shared a White Paper on these Semantic Notations as an example as well.
Thank You,
Kind Regards,
Somnath Ray, CPA, Dip IFRS (ACCA UK)
Email: epmray@gmail.com
Cell: (425) 247 8864
Attachment SAP_IBCS_white_paper_2014-06-18.pdf