Updated List of IFRS Filings

Saturday, July 14, 2018 at 02:40PM
Charlie in Becoming an XBRL Master Craftsman, Creating Investor Friendly SEC XBRL Filings, Digital Financial Reporting

I have updated my set of IFRS-based financial reports that have been submitted to the SEC.  I am using these filings to create IFRS metadata including the reporting styles.  Here is a list of what I have:

• Human readable list of the now 406 IFRS filings.
• Machine readable RSS feed of those same 406 IFRS filings.
• IFRS Reporting Styles Analysis.
• ZIP archive containing Excel spreadsheets that prove the reporting styles.
• List of the current reporting styles. (Details)
• IFRS Reporting Styles Summary. (Overview)
• List of manually organized and classified statements and disclosures.
• ZIP archive with XBRL taxonomy model structure and roll up relations.
• ZIP archive of XBRL instances.
• Roll up query tool. (New, work in progress)
• Roll up query tool linked to reporting style mappings. (New, work in progress)
• Analysis of errors in one reporting style

Basically, I added about 90 form 40-F filings that use IFRS of Canadian companies.  Stay tuned! More to come.

Here are some updates to the reporting styles:

1. This summary and detailed information is the most current.
2. Those reporting style rules (#1) are 100% synchronized between XBRL Cloud, Pesseract, and the Excel versions and tested to be sure they are consistent.
3. This set of Excel spreadsheets in the ZIP file have the rules for the classified balance sheet (BSC), typical cash flow statement (CF1), and the most common income statement (SPEC6).
4. I made most of the adjustments requested by others:
   1. Commitments and contingencies was REMOVED from all balance sheets.
   2. Temporary equity was REMOVED from all balance sheets.
   3. Many of the codes such as BSC, BSU, SPEC6, CF1 are now included in the XBRL taxonomy and related documentation.
   4. I removed the network and rules related to Preferred Stock Dividends and Other Adjustments, and Net Income (Loss) available to Common that are not applicable to IFRS.
   5. I removed other stuff associated with US GAAP that is not applicable to IFRS
   6. I fixed the issue related to the Revenues concepts being in the wrong order.
   7. I fixed the issue related to "ifrs-full:OperatingExpense".
   8. I added the 2018 IFRS taxonomy.
5. I had two separate creation tools for the "controlled natural language" format and the "XBRL Formula" XPath 2.0 rules format.  Now this is ONE tool. (i.e. doing things now takes half the time).
6. Here are all the rules I currently have in both XBRL Formula (XPath 2.0) format and the Controlled Natural Language (i.e. Excel-ish type) format: (note the LINKS to the actual XBRL Formulas)
   1. Consistency
   2. Impute
7. Here are all the networks.
8. Here are all the fundamental accounting concepts.
9. Here are the mappings.
10. Here are the fundamental accounting concept relations in presentation form.
11. And here is the PROOF that all this works (I will update this empirical evidence of actual filings as I add new reporting styles)

Like I said, stay tuned.  If you don't understand why I am doing all this, you may want to consider reading this document.

Article originally appeared on XBRL-based structured digital financial reporting (http://xbrl.squarespace.com/).