The XBRL Book: Simple, precise, technical
暫譯: XBRL 實用指南：簡單、精確、技術性
Ghislain Fourny
- 出版商: W. W. Norton
- 出版日期: 2018-02-13
- 售價: $1,260
- 貴賓價: 9.5 折 $1,197
- 語言: 英文
- 頁數: 282
- 裝訂: Paperback
- ISBN: 1979990727
- ISBN-13: 9781979990721
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商品描述
This is the new, second edition, augmented with coverage of XBRL Dimensions 1.0.
This book provides an introduction to the basics of XBRL targeting specifically technical people: developers, software engineers, data scientists. It leaves business considerations or concrete applications aside, since they are covered extensively in other books.
While it includes coverage of the XML syntax of XBRL, most of the book is focused on the tabular data model specific to XBRL, in a way compatible with the new Open Information Model currently under development. It does not require any knowledge of XML, as the sections on XML syntax can conveniently be skipped without understanding XBRL any less.
This provides a higher level of abstraction that makes it easier to learn XBRL without having to deal with the complexities and intricacies of XML technologies. This makes the book accessible to people with other backgrounds than IT, such as accountants, if they enjoy diving into the technical side.
This second edition covers
- instances
- facts
- taxonomies and DTS
- schemas and linkbases
- concepts, abstracts, hypercubes, dimensions, domains, members, line-items
- label linkbases
- presentation networks
- calculation networks
- definition networks and hypercube validation
- presentation-based (EDGAR-like) filings. vs DPM-based (EBA-like) filings
- some patterns commonly used in practice (SEC) such as hierarchies, roll-ups and text blocks, relying on Charles Hoffman's work.
商品描述(中文翻譯)
這是新版本的第二版，增補了對 XBRL Dimensions 1.0 的介紹。
本書提供了針對技術人員（開發者、軟體工程師、資料科學家）XBRL 基礎知識的介紹。它不涉及商業考量或具體應用，因為這些內容在其他書籍中有廣泛的討論。
雖然本書涵蓋了 XBRL 的 XML 語法，但大部分內容專注於特定於 XBRL 的表格數據模型，並與目前正在開發的新開放資訊模型相容。本書不需要任何 XML 知識，因為有關 XML 語法的部分可以方便地跳過，而不會影響對 XBRL 的理解。
這提供了一個更高層次的抽象，使學習 XBRL 更加容易，而無需處理 XML 技術的複雜性和細節。這使得本書對於其他背景的人士（如會計師）也能夠輕鬆理解，只要他們願意深入技術方面。
第二版涵蓋了以下內容：
- 實例
- 事實
- 稅onomies 和 DTS
- 架構和連結庫
- 概念、抽象、超立方體、維度、領域、成員、行項
- 標籤連結庫
- 呈現網絡
- 計算網絡
- 定義網絡和超立方體驗證
- 基於呈現的（類似 EDGAR）申報與基於 DPM 的（類似 EBA）申報
- 一些在實務中常用的模式（SEC），如層級、彙總和文本區塊，依賴於 Charles Hoffman 的工作。
