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GB/T 25500.2-2010: Extensible business reporting language (XBRL) specification -- Part 2: Dimensions
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Extensible business reporting language (XBRL) specification -- Part 2: Dimensions
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GB/T 25500.2-2010
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Basic data | Standard ID | GB/T 25500.2-2010 (GB/T25500.2-2010) | | Description (Translated English) | Extensible business reporting language (XBRL) specification -- Part 2: Dimensions | | Sector / Industry | National Standard (Recommended) | | Classification of Chinese Standard | A11 | | Classification of International Standard | 03.100.60 | | Word Count Estimation | 37,375 | | Date of Issue | 2010-10-18 | | Date of Implementation | 2011-01-01 | | Quoted Standard | GB/T 18793-2002; GB/T 25500.1 | | Regulation (derived from) | Announcement of Newly Approved National Standards No. 7 of 2010 (No. 162 overall) | | Issuing agency(ies) | General Administration of Quality Supervision, Inspection and Quarantine of the People's Republic of China, Standardization Administration of the People's Republic of China | | Summary | This standard specifies the dimensions defined in XBRL metadata, and in eXtensible Business Reporting Language (XBRL) instance document referenced in its general mechanism, This section applies to the development of XBRL taxonomies, instance document editing or use, as well as development and application of XBRL -related. | GB/T 25500.2-2010: Extensible business reporting language (XBRL) specification -- Part 2: Dimensions
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Extensible business report language (XBRL) specification.Part 2. Dimensions
ICS 03.100.60
A11
National Standards of People's Republic of China
Extensible Business Reporting Language (XBRL) Technical Specification
Part 2. Dimensions
ExtensibleBusinessReportingLanguage (XBRL) specification-
Part 2. Dimensions
2010-10-18 release
2011-01-01 implementation
General Administration of Quality Supervision, Inspection and Quarantine of the People's Republic of China
China National Standardization Management Committee released
Directory
Preface III
Introduction IV
1 Scope 1
2 normative reference document 1
3 Terms and definitions 1
4 namespace and prefix 2
5 dimension classification criteria 3
5.1 architecture 3
5.2 super cube 4
5.3 Fundamental declaration and hypercube 6
The segmentation of the dimension relation set across different basis sets
5.5 Dimensions 12
5.6 domain-member relationship and inheritance 16
5.7 The default value of the dimension
6 The dimensions in the example document
6.1 Overview 20
6.2 Verification of the base item
6.3 Definition of dimension equivalence fact
Appendix A (normative) pattern file 30
Foreword
GB/T 25500 "Extensible Business Reporting Language (XBRL) Technical Specification" is divided into four parts.
Part 1. Foundation;
- Part 2. Dimensions;
Part 3. Formula;
Part 4. Version.
This part is part 2 of GB/T 25500.
This part is drafted in accordance with the rules given in GB/T 1.1-2009.
This part of the technical content and XBRL international organizations to develop the XBRL dimension specification version 1.0 (XBRL Dimensions
Specification1.0) is basically the same.
This part is headed by the Ministry of Finance of the People's Republic of China.
This part of the drafting unit. the People's Republic of China Ministry of Finance.
This part of the main drafters. should only, Wang Ying, Li Hongxia, Li Minmin, Huang Min, Tan Dong, Yang Haifeng, Yang Cheng, Ding Liang, Zhu Jianpeng, Tong Panpan
Introduction
The Extensible Business Reporting Language (XBRL) is an extensible language
(ExtensibleMarkupLanguage, XML) open business reporting technical standards. It is through the financial accounting report business
The data in the report increases the specific markup, defines the interrelationships, enables the computer to "read" these reports and conduct business logic
deal with.
XBRL's idea was first proposed by American registered accountant Charles Hoffman in.1998. Subsequently, in the United States Certified Public Accountants Association
(AICPA) sponsored under the first XBRL prototype. XBRL technology is widely used in financial accounting reports, listed companies annual report,
Financial institutions, regulatory reports, tax reports and other fields, currently in the United States, Britain, Japan, Australia and many other countries have been put into practice
use. In China, XBRL has been applied to the information disclosure of listed companies and fund information disclosure areas, and achieved good results.
The application of XBRL technology avoids the repetitive entry, reporting, transmission, conversion, comparison, etc. of reporting data, and reduces errors
Rate, improve data generation, delivery, use efficiency and information level. Therefore, to promote the application of XBRL in China, is conducive to the promotion of financial meetings
Report the use of business reports such as the depth of the use of information to improve regulatory efficiency. The XBRL specification is required for all XBRL applications
Follow the underlying technical standards. Development of XBRL technical specifications, is to promote the application of XBRL basic work in China. At present, international
Are subject to XBRL international organizations to develop technical specifications.
This part is an extension of GB/T 25500.1 "Scalable Business Reporting Language (XBRL) Technical Specification Part 1. Fundamentals"
, Provides a generic mechanism for defining dimension metadata and referencing it in an XBRL instance document, in a dimensioned way
Dealing with the classification of elements in the definition of the problem, can achieve the same elements in different background environment reuse.
Extensible Business Reporting Language (XBRL) Technical Specification
Part 2. Dimensions
1 Scope
This part of GB/T 25500 specifies the metadata that defines the XBRL dimension, as well as in the Extensible Business Reporting Language (XBRL) instance
A general mechanism for referencing it in a document.
This part is applicable to the formulation of XBRL classification standards, the preparation or use of case documents, and the related development and application of XBRL.
2 normative reference documents
The following documents are indispensable for the application of this document. For dated references, only the dated edition applies to this article
Pieces. For undated references, the latest edition (including all modifications) applies to this document.
Information technology - Extensible Markup Language (XML) 1.0
GB/T 25500.1 Scalable Business Reporting Language (XBRL) Technical Specification Part 1. Fundamentals
3 terms and definitions
The following definitions and definitions in GB/T 25500.1 apply to this document.
3.1
Source and target [concept] sourceandtarget [concept (s)]
In a extended link element, the href attribute value of the locator element is represented by a pair of concepts. label property content and arc
from the same content is the source [concept], label attribute content and arc to to the same content is the target [concept].
3.2
Relationship
Use the arc (arc) xlink. arcrole attribute and other attributes to define the relationship between the source concept and the target concept.
3.3
Dimension dimension
xbrldt. dimensionItem Replaces the abstract elements in the group to characterize the different aspects of the facts.
3.4
Domain domain
A set of several members, possibly empty sets, finite sets, or infinite sets.
Note. A dimension may have multiple dimension-domain relationships.
3.5
Effective field effectivedomain
The associated set of all relevant domains.
3.6
Domain member domain-member
All possible values in the dimension of the dimension.
Note. The explicit domain is defined by a domain-member relationship. Domain member entries are included in the data item substitution group.
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