Comments on: Presentations from the Philadelphia Conference http://hitachidatainteractive.com/2007/01/19/presentations-from-the-philadelphia-conference/ XBRL News and Commentary from the Hitachi XBRL Business Unit Wed, 18 Jan 2012 04:45:40 +0000 hourly 1 http://wordpress.org/?v=3.1.2 By: David vun Kannon http://hitachidatainteractive.com/2007/01/19/presentations-from-the-philadelphia-conference/comment-page-1/#comment-94 David vun Kannon Tue, 27 Feb 2007 16:54:43 +0000 http://blog.hitachixbrl.com/2007/01/19/presentations-from-the-philadelphia-conference/#comment-94 Jay, Yes, it is certainly possible for a company to create an extension that does this kind of rewiring of the calculation hierarchy. The issue is whether companies will do it or not. Current tools don't make it easy to correct the situation by suggesting how to solve this, or building the whole solution for the user. Instead, people just live with the situation. Jay,

Yes, it is certainly possible for a company to create an extension that does this kind of rewiring of the calculation hierarchy. The issue is whether companies will do it or not. Current tools don't make it easy to correct the situation by suggesting how to solve this, or building the whole solution for the user. Instead, people just live with the situation.

]]> By: Jay Chandran http://hitachidatainteractive.com/2007/01/19/presentations-from-the-philadelphia-conference/comment-page-1/#comment-61 Jay Chandran Fri, 16 Feb 2007 09:56:43 +0000 http://blog.hitachixbrl.com/2007/01/19/presentations-from-the-philadelphia-conference/#comment-61 Hi David, you indicate that "if a taxonomy includes a sub-total not used by a company, it is very easy to generate a calculation inconsistency". In such a case, shouldn't the taxonomy be extended to 'prohibit' such a sub-total, thereby avoiding the calculation inconsistency? Thanks, Jay Hi David, you indicate that "if a taxonomy includes a sub-total not used by a company, it is very easy to generate a calculation inconsistency".

In such a case, shouldn't the taxonomy be extended to 'prohibit' such a sub-total, thereby avoiding the calculation inconsistency?

Thanks, Jay

]]> By: David vun Kannon http://hitachidatainteractive.com/2007/01/19/presentations-from-the-philadelphia-conference/comment-page-1/#comment-39 David vun Kannon Wed, 07 Feb 2007 14:41:34 +0000 http://blog.hitachixbrl.com/2007/01/19/presentations-from-the-philadelphia-conference/#comment-39 With respect to the presentation entitled "HowValid Are They", there are two problems. One is the misleading title. Validity has a specific technical meaning in XML and in XBRL. None of the instance documents filed with the SEC are invalid. The second is the conflation of "inconsistency" with "error" in uses of the calculation linkbase networks of relationships. As an example, if a taxonomy includes a sub-total not used by a company, it is very easy to generate a calculation inconsistency. The study does not distinguish between these cases and cases where a material value is not reported in the instance, but can be found in the corresponding text filing. Many of the other statistics gathered and discussed in the study are useful and interesting, and provide a good start on the field of taxonomy analysis. But the treatment of calculation inconsistencies and representation as errors is a serious flaw, in my view. With respect to the presentation entitled "HowValid Are They", there are two problems. One is the misleading title. Validity has a specific technical meaning in XML and in XBRL. None of the instance documents filed with the SEC are invalid. The second is the conflation of "inconsistency" with "error" in uses of the calculation linkbase networks of relationships. As an example, if a taxonomy includes a sub-total not used by a company, it is very easy to generate a calculation inconsistency. The study does not distinguish between these cases and cases where a material value is not reported in the instance, but can be found in the corresponding text filing.
Many of the other statistics gathered and discussed in the study are useful and interesting, and provide a good start on the field of taxonomy analysis. But the treatment of calculation inconsistencies and representation as errors is a serious flaw, in my view.

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