I’m trying to animate the iQ logo:
I’ve got this part down:
I’m relating what I learn here, to what I am applying to iQ. Here I’m reiterating some key terms; follows by a definition, an IR Book example, and an iQ example.
Good code is self-documenting code.
That’s why I’m getting into the habit of using Python Docstrings.
Here is a summary:
Paul Warren recently revisited the popular discussion of negative values in XBRL . Many experts consider negative values the biggest quality/comparability issue in XBRL. If it’s that important, I want to chime in! This post is hopefully the first of a few on the subject. This post will focus on my experience in creating XBRL and the rationale I apply to the problem of “negative values”. Continue reading
The most sophisticated query I have used these major features:
Note: This article has been published at Hitachi Data Interactive, a fantastic review of current topics in XBRL. Check it out, here:
I recently posted about the new Form SD, where I asked a few questions about the structure of the XBRL taxonomy.
Since posting, I analyzed the instance document more closely. I also had a lively chat with the XBRL-Public Discussion group. The conversation was originally about tuples. The “Lines” of data reported (as seen in the picture below), had clear patterns; They need a Payment amount, a Project, a Country, etc. Some members, including myself, thought this was “tuple”-like.
Michelle from the Bank of Italy enlightened me as to why tuple structure is generally avoided in XBRL; the nesting of data allows taxonomy authors to create new meaning, or create the same meaning in a different way, (or hide meaning!); this wouldn’t be standard, so it wouldn’t be understood, and that’s bad.
Note: This article has been referenced at Hitachi Data Interactive, a fantastic review of current topics in XBRL. Check it out, here:
As Phil Mennona, Charlie Hoffman, Compliance Week, and the SEC themselves noted; the SEC has come out with a new (XBRL) Taxonomy. The Taxonomy is for Form SD. This Form is a disclosure of certain
Blood Diamond Conflict Mineral* information… and I have a few brief observations. Continue reading
In part one, I framed the business question. In part two, I described the query. A query on its own may not make sense, so in a later post I’ll be sure to discuss the “Tables”, (it might be called “Schema”?) That is, the way XBRL US Arranges their data.**
For now I’ll discuss the results, because this is really the answer to Phil’s original question; find those filers who report a “backwards calculation.” Here are the result of the query; these filers report calculationArc from us-gaap_ProfitLoss to us-gaap_NetIncomeLoss… Continue reading