segment and scenario

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  • 7/31/2019 Segment and Scenario

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    FRTA

    2.6 Segments and Scenarios

    The segment portion of an entity is intended to identify the business segment more completely in cases

    where the entity identifier is insufficient (4.7.3.2 of the XBRL Specification *XBRL+).

    The scenario portion ofan entity is used to distinguish between different types of fact, e.g. actual,

    budgeted, restated, and pro forma.

    The contents of the segment and scenario elements are practically unconstrained by XBRL: any elements

    not from the XBRL instance namespace are allowed. To allow meaningful analysis and comparison of

    XBRL instances, particularly by automated systems, it is essential that common structures be used. This

    document does not define any common segments, but it does recommend a dimensional approach

    detailed in the rules of this section. Instance authors should note that the level at which segments and

    scenarios are standardised will determine the degree of comparability. XBRL International is currently

    considering an approach to standardising segment and scenario elements, but in the meantimecompanies, industries, and jurisdictions SHOULD develop their own standards.

    XBRL spec

    4.7.3.2 The segment element (optional)

    The segment element is an optional container for additional mark-up that the preparer of an XBRL

    instance SHOULD use to identify the business segment more completely in cases where the entity

    identifier is insufficient. In general, the content of a segment will be specific to the purpose of the XBRL

    instance. Elements contained by the segment element MUST NOT be defined in the

    http://www.xbrl.org/2003/instance namespace. Also, they MUST NOT be in the substitution group forelements defined in the http://www.xbrl.org/2003/instance namespace. The segment element MUST

    NOT be empty.

    Creators of taxonomies should anticipate that XBRL instance creators will define elements to insert in

    the segment element to represent one or more dimensions of distinction such as:

    Organisational structure, such as a the corporate headquarters and individual subsidiaries of an

    entity;

    Regional decomposition, such as operations in Asia, Europe, and North America;

    Functional distinctions, such as results from continuing and discontinued operations;

    Product distinctions, such as operations relating to fishing, forestry and farming;

    Operational distinctions such as recurring vs. non-recurring revenues or new subscriptions vs.

    renewals.

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    4.7.4 The scenario element (optional)

    Business facts can be reported as actual, budgeted, restated, pro forma, etc. For internal reporting

    purposes, there can be an even greater variety of additional metadata that preparers want to associate

    with items. The optional scenario element allows additional valid mark-up (see note above regarding

    segment) to be included for this purpose.

    Elements contained by the scenario element MUST NOT be defined in the

    http://www.xbrl.org/2003/instance namespace. Also, they MUST NOT be in the substitution group for

    elements defined in the http://www.xbrl.org/2003/instance namespace. The scenario element MUST

    NOT be empty.

    Creators of business reporting taxonomies should anticipate that XBRL instance creators will define

    elements to insert in the scenario element to represent dimensions of distinction such as:

    Assuming certain valuations of assets or future revenue streams;

    Actual, adjusted, estimated, forecasted, or reported as of a certain date;

    Assuming a particular foreign currency exchange rate.

    The scenario and segment sub-elements have exactly the same structure, but are used for two

    different purposes. Segment is used to specify some component of the business entity. Scenario is

    used to document the circumstances surrounding the measurement of a set of facts, and like the

    segment element, its content will be application specific.