This post will develop the following topics
- The XBRL
- Mandatory rules of XBRL
- Management XBRL
- Display , print and online validation of the XBRL financial statements
- The view may not validation
- tool for local viewing an XBRL document
The
XBRL XBRL is a format, which also corresponds to the extension of related files, and that means X tensible B usiness R eporting L anguage and is a markup language based on XML.
corresponds to an international standard that is part of the XBRL International
This Organization as the representative of the Italian XBRL Italy
aim of this organization is to promote this format is characterized by a highly exportable for communication and the electronic exchange of information type accounting and finance.
E 'should also specify that the XBRL technology is based on a series of pre-existing standard, defined by W3C (World Wide Web Consortium).
But what is a file in XBRL format?
An XBRL document is a file where data is tagged with an encoding (Taxonomy) which defines the type of entry, selected from those presented in the taxonomy, and then outlines the definition or the value of the data, such as the reference period, your company name, the currency of account used, the book value.
A budget delivered in XBRL format will be standardized according to the model was then XBRL itself and will therefore contain a specific encoding for any value or information in this document to allow an immediate analysis, verification or elaboration of it.
Mandatory rules of XBRL
addition a technical aspect to the XBRL format is considered a normative aspect, in the last act is the important statement of the Ministry of Economic Development on February 27, 2009
With this release was the official date of February 16, 2009 (date where CNIPA made available on its website taxonomies compoingono the budget documents, in accordance with DPCM 10 December 2008), which marks the commencement of the obligation of submission to the Registrar of Companies, for corporations, the budget in XBRL format.
So or the Obligation of XBRL runs from annual periods ending after February 16, 2009 , and then the first application is a request to the company closed the financial year of the horse.
In fact, present to the Registrar of Companies in the XBRL financial companies that are closing the year from December 31, 2009.
In addition to the regulatory environment is also to consider that more and more private financial institutions will require financial statements in this format, for example, the opening of a practice of financing.
Management XBRL
There are many tools software that allow you to set up file, and in particular financial statements, in this format. This post
you intend to point out some solutions, free and lawful use, to allow those on a budget in XBRL format to view and print.
are many tools available, I chose two possible solutions: an on-line via the web and one using a free app on your PC.
View, print and validate them on the budget will XBRL
Infocamere has provided the TEBE portal that allows both validation Files XBRL of balance sheets is their transformation in HTML file , PDF or CSV with the ability to generate the printout.
For this service we have access to the portal at Thebes Infocamere WEB:
appear The following dialog box
To manage the files on our computer we find the XBRL file by using the appropriate checkbox below in detail, and then "Open "
Pressing the button "Validate " file to verify the correspondence of the requirements of the legislation for the filing of the budget. 
Here we see the following confirmation screen in case of success
If you wish to proceed with the display and possible print a file on our computer use in initial phase of identifying and selecting the file the same steps of the validation. then make the selection in options available on the right side of the screen as indicated below.
can make the following choices: - display format, print and save the file, the formats available are HTML, PDF and CSV ;
- choice of language, if you choose the output format PDF you can select the text language: Italian, English, German or French (if supported by reference taxonomy) , we can open and manage this PDF files with a common browser, to as Adobe Reader
- we make the choice of language in the format CSV, (if supported by taxonomy), note that the format C OMMA S eparated V alues \u200b\u200b(abbreviated to CSV ) is a file format based on text files used for the import and export (eg from spreadsheets or databases) of a data table.
In particular with regard to the CSV format if you want to manage with to Open Office Calc we can, after opening Calc, follow these steps:
- Choose File - Open
- Locate the file extension. to open CSV
- If the file has an extension *. csv, select
- Click Open
- It open the Text Import dialog
- Specify options to be used to split the text file into columns
- Click the right mouse button on a column in the preview to set the format or hide the column
Note that the only view of the budget does not imply that the financial statements in XBRL format is valid. For the verification of completeness and correctness also always use the "valid "
local instrument for viewing a document XBRL
On Infocamere
https: / / webtelemaco.infocamere.it /
E 'can download a free application for viewing XBRL instance locally, together with instructions for installation and use.
Minimum system requirements are to have one of the following browsers:
- Internet Explorer 6.x (or higher)
- Mozilla FireFox 1.5.0.9 (recommended Firefox 2 or higher)
The display operation is carried out off-line and does not require an active Internet connection.
We can perform the following steps
1 - Download the application from the location in a zipped
https: / / webtelemaco.infocamere.it / newt / rootdir / XBRL / Strumenti.html
under " Tool local view "
2 - Unzip the downloaded file
We will have on our PC in a zipped file called ic_xbrl2html_1.3.zip where 1.3 indicates the version, is of course possible that in future there is a higher number indicating a more advanced version.
Through a management INSTRUMENTS zip file, WinZip is very popular but I personally prefer 7-Zip, unzip the file ( right here mouse/7-Zip/Estrai )
As a result of decompression in the folder Working folder is created ic_xbrl2html_n.m (nm indicates the current version).
3 - Open the application with the browser
To achieve this we must open the browser page ic_xbrl2html.html in the folder mentioned above (position the cursor over the file, right click Open With / Internet Explorer ).
is an application that pops up is very similar to that available on-line. We'll just
:
- Click on Browse ... , browse the folders on your PC and select the file. XBRL instance that you want to view
- Click on View , the instance HTML is displayed in a new browser window
- in Internet Explorer click security alert that appears in the Information Bar and select Allow Blocked Content ... and answer Yes the next question if it allows the file to run active content in
- Mozilla Firefox in the Content panel menu Tools / Options ... select the Enable JavaScript
