Web Based Taxonomy Developer

Yong Moon LeeKICPA,AICPA

Yong Moon Lee is a member of KICPA and AICPA.He is currently CEO of IBCENTER Co. Ltd. and is acting for the IT area of KICPA as a member of Board.He is active member of XBRL Korea and representative of XBRL Korea for the InternationalSteering Committee of XBRL. He has been leading the development of XBRL Taxonomy of Korea and developed web based taxonomy developer by himself.He is combining the knowledge of CPA and IT for the society of XBRL Korea.He is also a software programmer and he developedand is running ibcenter.co.kr which is a ERP site for web based Application Service.

ex Audit and Consulting Manager of PWC Korea ex CFO of SAP Koreaex CFO of Yahoo Koreaex Professor of Graduate school of Industrial Technologyex Auditor of Coopers & Lybrand (Houston Office in Texas)ex CFO of ISACA Korea(as a member of CISA)

Back ground

Comparison of Web Based Tool

and Single User Mode Tool

How it works?

Taxonomy generation by Web Interface

Tuple Handling

Program source(PHP samples)

Database Structure

Future

INDEX

Taxonomy Development Process In Korea

• From July 2005, formed task force team to develop 2.1 taxonomy• Most of the Task Force Team were KICPAs.• Started to develop 4 industries taxonomies (Commercial and Industrial, Banking,Securities,Insurance)

• Draft was rolled out December 2005.• Currently Open Review Process• 5 companies has been done for preparation of XBRL Instance Documents.

• Pilot Project is under way for Financial Supervisory Service.(Fujitsu Consortium)

Need of CollaborationNeed of Speed Need of Visual TaxonomyNeed of Integrity of Taxonomy

Background

Web vs Personal SolutionWeb Based Tool Personal S/W

Multi User Enviornment

Any Place

Any Time

Central Database

Can Download Excel

Speedy generation

Single User Mode

Restricted Location

Can not work together

at the same time

Personal Database

Excel Upload

System Specification

User Interface

Visual Basic 6.0 PHP(Internet Explore)

DatabaseMySQL

Protocol TCP/IP

XML

TCP/IP

How it works?

cpa 7

ibcenter.co.krcpa 2

cpa 1

cpa 3

cpa 8

cpa 6

cpa 4

cpa 5

Log in Process

role grant

XBRLPrivilegeSetting

XBRLTaxonomyElementDictionary

XBRLTaxonomyEditor(Presentationand Label)

XBRLTaxonomyEditor(DiscussionForum)

XBRLTaxonomyEditor(Publisher)

XBRLTaxonomyEditor(Excel Generated)

Tuple list

Tuple Ref List

PublisherList

Publisher/Reference List

TaxonomyCreate 1

TaxonomyCreate 2

taxonomy View

label excel generate

Database Schema (excerpt)

id element_name

nation versionno

industrycode type

substitutionGroup abstract nillable balance

restriction_attribute_name restriction_attribute_use restriction_attribute_type

sequence_maxOccurs sequence_minOccurs

CreateDate UpdateDate CreatorUserID UpdaterUserID original_nation

element_dictionary

id parent_id weight ns

element_dictionary_idelement_order versionno

industrycode CreateDate UpdateDate CreatorUserID UpdaterUserID

DiscussionForum ColorNumber

bBold

korean_gaap

element_dictionary_id lang

industrycode documentation

label terseLabel totalLabel

periodStartLabel periodEndLabel negativeLabel positiveLabel verboseLabel

korean_label_dictionaryid

element_dictionary_id ref_publisher_id ref_Number

ref_Paragraph ref_order

ref_Chapter ref_Clause ref_IssueDate ref_Name ref_Section

ref_Subparagraph ref_URI

ref_URIDate

korean_reference_dictionary

Program source samplef2echo("<?xml version=\"1.0\" encoding=\"UTF-8\"?>\r\n");f2echo("<schema elementFormDefault=\"qualified\"

xmlns:link=\"http://www.xbrl.org/2003/linkbase\"xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns=\"http://www.w3.org/2001/XMLSchema\" targetNamespace=\"" . $mTargetNameSpace . "\" attributeFormDefault=\"unqualified\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:" . $mNameSpaceID . "=\"" . $mTargetNameSpace . "\">\r\n");

f2echo("<annotation>\r\n");f2echo("<appinfo>\r\n");if($IndustryCode=="pte"){

f2echo(GetElemLinkbaseRef($mNameSpaceID,"Label"));f2echo(GetElemLinkbaseRef($mNameSpaceID,"Reference"));

}elseif($IndustryCode=="ptr"){}elseif($IndustryCode=="fste"){

f2echo(GetElemLinkbaseRef($mNameSpaceID,"Label"));f2echo(GetElemLinkbaseRef($mNameSpaceID,"Reference"));

}elseif($IndustryCode=="fstr"){}elseif($IndustryCode=="ci" || $IndustryCode=="basi" || $IndustryCode=="ins" || $IndustryCode=="im"){

echo_roleType("BalanceSheet","Balance Sheet","link:presentationLink","link:calculationLink");echo_roleType("IncomeStatement","Income Statement","link:presentationLink","link:calculationLink");echo_roleType("StatementCashFlowsIndirect","Cash Flow Operations Indirect","link:presentationLink","link:calculationLink");echo_roleType("StatementAppropriationRetainedEarningsDispositionAccumulatedDeficit",

"Statement Appropriation Retained Earnings Disposition Accumulated Deficit","link:presentationLink","link:calculationLink");echo_roleType("NotesFinancialStatements","NotesFinancialStatements","link:presentationLink","link:calculationLink");f2echo(GetElemLinkbaseRef($mNameSpaceID,"Presentation"));f2echo(GetElemLinkbaseRef($mNameSpaceID,"Calculation"));

}f2echo("</appinfo>\r\n");f2echo("</annotation>\r\n");

Future

• To 100% HTML Version

(Current VB version + PHP Version)

• Generalize Industry Taxonomy to expand

• Validation Tool To Be Installed Inside

Gracias !!!