Understanding XBRL Dimensions, a Business User's Perspective

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Understanding XBRL Dimensions, a Business User's
Perspective

• Charles Hoffman, CPA
• (Charles.Hoffman_at_UBmatrix.com)
• Director of Innovative Solutions, UBmatrix

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Your Takeaways

• A basic understanding of multidimensional
  analysis
• An understanding of what XBRL Dimensions is and
  how it works
• An understanding of how XBRL Dimensions is used
  in business reporting

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Brief Explanation of Multidimensional Analysis
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Simple Use Case By Product, by Region
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Simple Use Case By Region, by Product
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Pivot Tables By Product, by Region
Static
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Pivot Tables By Region, by Product
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Cubes/Multidimensional Analysis
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Raw Data
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Enter XBRL Dimensions

• XBRL Dimensions Features
• Explicit dimensions
• Implicit dimensions (typed dimensions)
• Nested hypercubes
• Restricting use of dimensions (excluding a box)

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Overview of XBRL Dimensions
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Workflow/process

• Primary items
• Hypercubes
• Dimensions
• Domains
• Domain members

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Graphic of Relations Between Parts
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Dimensions Example 1 Sales by Segment, Sales by
Region (Not Modular)
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Dimensions Example 1 Sales by Segment, Sales by
Region (Not Modular)
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XBRL Dimensions Terminology

• Primary item
• Hypercube
• Dimension
• Domain
• Domain member
• (See page 401)

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Dimensions Example 2 Sales (Modular)
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Dimensions Example 2 Sales (Modular)
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Understanding All/Not All

• Expresses the has-hypercube relation
• Between a primary item and a hypercube
• All indicates dimensions available
• Not all indicates dimensions NOT available
• Combining the two gives you any combination you
  need

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Dimensions in Instance Documents
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Instance Documents One Context
ltscenariogt ltxbrldiexplicitMember
dimension"companyByRegionPlaceholder"gtcompanyAl
lRegionslt/xbrldiexplicitMembergt
ltxbrldiexplicitMember dimension"companyByProduc
tPlaceholder"gtcompanyAllProductslt/xbrldiexplicit
Membergt lt/scenariogt
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Additional Dimensions Use Cases

• Sector breakdown
• Discontinued, continuing operations
• Excluding specific dimensions
• Implicit (typed) dimensions

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Sector Breakdown
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Discontinuing, Continuing Operations
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Excluding Specific Dimensions
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Implicit (Typed) Dimensions
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Issues

• Dimensions and tuples
• Aggregator-contributor

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Dimensions and Tuples

• When to use
• IFRS-GP
• FINREP
• COREP
• USFRTF

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Aggregator-Contributor
Sidebar

• Same as calculations
• But across context (across dimensions)

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Your Takeaways

• A basic understanding of multidimensional
  analysis
• An understanding of what XBRL Dimensions is and
  how it works
• An understanding of how XBRL Dimensions is used
  in business reporting

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XBRL Dimensions Demonstration

• Building a taxonomy
• Building an instance document

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Book
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Questions and Discussion
Charles.Hoffman_at_UBmatrix.com