New Accounting Specific Logic in XBRL Link Role Registry

New accounting specific arcroles have recently been added to the XBRL International Link Role Registry that enables global standard semantics for representing XBRL-based information.

The XBRL taxonomy schema that defines the arcroles which are used to represent the logic can be found here: http://www.xbrl.org/lrr/arcrole/accounting-arcrole-2023-01-04.xsd 

That new logic includes:

• instant-inflow: Indicates that the inflow duration concept adds to the balance of the instant concept. (used with roll forwards)
• instant-outflow: Indicates that the outflow duration concept reduces the balance of the instant concept. (used with roll forwards)
• instant-contra: Indicates that the target instant contra concept is an offset against the concept on the source instant end of the arc.
• instant-accrual: Indicates the relationship between an instant concept and a durational accrual concept representing the provision of expense or income against the instant concept (Typically an asset or liability) to represent use or interest costs during a reporting period where no cash transaction occurs.

Here is an example of making use of these and other arcroles for representing accounting logic: (click the image to make it larger, or view this web page)

Other logic that I publish in the Seattle Method that is not yet published by XBRL International includes the following:

• disclosure-requiresConcept: Type of full-hasPart relation. Indicates that a disclosure (full) is required to have a specific concept (hasPart). This concept MUST always be present for the specified disclosure.
• disclosure-requiresHypercube: Type of full-hasPart relation. Indicates that a disclosure (full) is required to have a specific concept (hasPart). This concept MUST always be present for the specified disclosure.
• disclosure-requiresDimension: Indicates that the disclosure requires the specified Dimension to exist.
• disclosure-requiresMember: Indicates that the disclosure requires the specified Member to exist.
• disclosure-requiresConceptInContext: Type of full-hasPart relation. Indicates that a disclosure (full) is required to have a specific concept (hasPart). This concept MUST always be present for the specified disclosure AND in the same context.
• disclosure-hasConceptArrangementPattern: Indicates that a disclosure is organized using the indicated concept arrangement pattern.
• disclosure-hasMemberArrangementPattern: Indicates that a disclosure has an axis whose members are arranged using a particular member arrangement pattern.
• disclosure-relatedPolicy: Indicates that a disclosure has a related policy.
• disclosure-relatedLevel1NoteTextBlock: Indicates that a disclosure has related Level 1 Note [Text Block].
• disclosure-equivalentTextblock: Indicates that the disclosure has the text block which can also be used to report the same information
• disclosure-isSECType: Indicates that a disclosure is a specific SEC type (Document, Statement, Disclosure, Schedule) per the EFM.
• disclosure-oftenContainsConcept: Evoking strength. A disclosure often contains this specific concept.
• disclosure-mostlyContainsConcept: Evoking strength. A disclosure mostly contains this specific concept.
• disclosure-rarelyContainsConcept: Evoking strength. A disclosure rarely contains this specific concept.
• disclosure-practicallyAlwaysContainsConcept: Evoking strength. A disclosure practically always contains this specific concept.
• disclosure-neverContainsConcept: Evoking strength. A disclosure never contains this specific concept.
• concept-allowedAlternativeConcept: Type of class-subClass relation. Allow for an alternative concept to be used in place of another concept.
• conceptArrangementPattern-requiresConcept: Indicates that a concept arrangement pattern requires a concept that will be the total of a roll up or balance or instant of a roll forward or total of an adjustment.
• dimension-allowedAlternativeDimension: Type of class-subClass relation. Allow for an alternative dimension to be used in place of another dimension.
• disclosure-requiresFactSet: Indicates that a disclosure MUST contain a specified fact set
• report-requiresDisclosure: Type of full-hasPart relation. Indicates that a financial report (full) is required to have a specific disclosure (hasPart). This disclosure MUST always be present.
• report-possibleDisclosure: Indicates that a financial report might possibly provide a specific disclosure.
• report-reportsConcept: Indicates that a financial report contains a specific reported fact which has a characteristic of a specific concept.
• disclosure-allowedAlternativeDisclosure: Type of class-subClass relation. Allow for an alternative disclosure to be used in place of another disclosure.
• reportingLineItem-requiresDisclosure: Indicates that if a specific line item is reported, then a financial report is required to have a specific disclosure. If the line item is present, the disclosure is required.
• reportedDisclosure-requiresDisclosure: Indicates that if a specified disclosure exists, then another disclosure is also required to exist.
• reportedFact-requiresReportedFact: Indicates that if a specified reported fact exist, then another reported fact is also required.
• reportedFact-prohibitsReportedFact: Indicates that if a specified reported fact exist, then another reported fact is MUST NOT exist.