segment and scenario
TRANSCRIPT
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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.