jeudi, août 03, 2006

Isn't XBRL too complex to be a viable standard?

Hello!It took me over 10 minutes (Parse time:641.633s) to load an xbrl file into a viewer.
I'm also astonished about the amount of files that have to be parsed in orther to view a financial statement. Yes, it's about financial statements not about putting a man on Mars!Haven't we been going to far with this (ever growing) complexity?
As an exemple please take a look at the parsing log for the financial statement of a ficticious company (ficticious but however human and on this same planet).

Using customer defined log4j environement.
Start to parse Instance...
Using customer defined log4j environement.
Start to parse DTS...
Start to parse Schema...
Finish to parse Schema...
Start to parse Linkbase... file:/E:/xbrl_test/test-company/tc-cal-uro-2006-06-01.xml
Finish to parse Linkbase...
Start to parse Linkbase... file:/E:/xbrl_test/test-company/tc-pre-ciuro-alternative-2006-06-01.xml
Finish to parse Linkbase...
Start to parse Linkbase... file:/E:/xbrl_test/test-company/tc-cal-uro-alternative-2006-06-01.xml
Finish to parse Linkbase...
Start to parse Linkbase... file:/E:/xbrl_test/test-company/tc-cal-ciuro-2006-06-01.xml
Finish to parse Linkbase...
Start to parse Linkbase... file:/E:/xbrl_test/test-company/tc-cal-is-byFunction-2005-05-15.xml
Finish to parse Linkbase...
Start to parse Linkbase... file:/E:/xbrl_test/test-company/tc-cal-sce-2005-05-15.xml
Finish to parse Linkbase...
Start to parse Linkbase... file:/E:/xbrl_test/test-company/tc-pre-is-byFunction-2005-05-15.xml
Finish to parse Linkbase...
Start to parse Linkbase... file:/E:/xbrl_test/test-company/tc-lab-2006-06-01.xml
Finish to parse Linkbase...
Start to parse Linkbase... file:/E:/xbrl_test/test-company/tc-lab-de-2006-06-01.xml
Finish to parse Linkbase...
Start to parse Linkbase... file:/E:/xbrl_test/test-company/tc-pre-salafv-2006-06-01.xml
Finish to parse Linkbase...
Start to parse Linkbase... http://xbrl.iasb.org/int/fr/ifrs/gp/2005-05-15/ifrs-gp-ref-2005-05-15.xml
Finish to parse Linkbase...
Start to parse Linkbase... file:/E:/xbrl_test/test-company/tc-pre-uro-2006-06-01.xml
Finish to parse Linkbase...
Start to parse Linkbase... file:/E:/xbrl_test/test-company/tc-cal-salafv-2006-06-01.xml
Finish to parse Linkbase...
Start to parse Linkbase... http://xbrl.iasb.org/int/fr/ifrs/gp/2005-05-15/ifrs-gp-pre-bs-classified-2005-05-15.xml
Use a new schema in roleRef, parse and add it in DTS.
Using customer defined log4j environement.
Start to parse DTS...
Start to parse Schema...
Finish to parse Schema...
Finish to parse DTS...
Finish to parse Linkbase...
Start to parse Linkbase... file:/E:/xbrl_test/test-company/tc-pre-uro-alternative-2006-06-01.xml
Finish to parse Linkbase...
Start to parse Linkbase... file:/E:/xbrl_test/test-company/tc-pre-ciuro-2006-06-01.xml
Finish to parse Linkbase...
Start to parse Linkbase... http://xbrl.iasb.org/int/fr/ifrs/gp/2005-05-15/ifrs-gp-lab-de-2005-05-15.xml
Use a new schema in roleRef, parse and add it in DTS.
Using customer defined log4j environement.
Start to parse DTS...
Start to parse Schema...
Finish to parse Schema...
Finish to parse DTS...
Finish to parse Linkbase...
Start to parse Linkbase... file:/E:/xbrl_test/test-company/tc-pre-sce-2005-05-15.xml
Finish to parse Linkbase...
Start to parse Linkbase... http://xbrl.iasb.org/int/fr/ifrs/gp/2005-05-15/ifrs-gp-lab-2005-05-15.xml
Finish to parse Linkbase...
Start to parse Linkbase... http://xbrl.iasb.org/int/fr/ifrs/gp/2005-05-15/ifrs-gp-cal-bs-classified-2005-05-15.xml
Finish to parse Linkbase...
Start to parse Linkbase... http://xbrl.iasb.org/int/fr/ifrs/gp/2005-05-15/ifrs-gp-pre-cf-indirect-2005-05-15.xml
Finish to parse Linkbase...
Start to parse Linkbase... file:/E:/xbrl_test/test-company/tc-cal-ciuro-alternative-2006-06-01.xml
Finish to parse Linkbase...
Start to parse Linkbase... http://xbrl.iasb.org/int/fr/ifrs/gp/2005-05-15/ifrs-gp-cal-cf-indirect-2005-05-15.xml
Finish to parse Linkbase...
Finish to parse DTS...
Finish to parse Instance...
Start to create LinkbaseTree, http://xbrl.iasb.org/int/fr/ifrs/gp/role/CashFlowIndirect, http://www.xbrl.org/2003/arcrole/parent-child
Sort LinkbaseTree by arc order.
Finish to create LinkbaseTree.
Start to create LinkbaseTree, http://www.accounting.uni-koeln.de/aspsamp/treuhand/xbrl-studies/public/role/StatementOfAssetsAndLiabilitiesAtFairValue, http://www.xbrl.org/2003/arcrole/parent-child
Sort LinkbaseTree by arc order.
Finish to create LinkbaseTree.
Start to create LinkbaseTree, http://www.accounting.uni-koeln.de/aspsamp/treuhand/xbrl-studies/public/role/IncomeStatementByFunction, http://www.xbrl.org/2003/arcrole/parent-child
Sort LinkbaseTree by arc order.
Finish to create LinkbaseTree.
Start to create LinkbaseTree, http://www.accounting.uni-koeln.de/aspsamp/treuhand/xbrl-studies/public/role/ChangesInUnrealisedReservesAndObligationsNotRecognisedInEquity, http://www.xbrl.org/2003/arcrole/parent-child
Sort LinkbaseTree by arc order.
Finish to create LinkbaseTree.
Start to create LinkbaseTree, http://www.accounting.uni-koeln.de/aspsamp/treuhand/xbrl-studies/public/role/UnrealisedReservesAndObligationsNotRecognisedInEquityAlternative, http://www.xbrl.org/2003/arcrole/parent-child
Sort LinkbaseTree by arc order.
Finish to create LinkbaseTree.
Start to create LinkbaseTree, http://www.accounting.uni-koeln.de/aspsamp/treuhand/xbrl-studies/public/role/UnrealisedReservesAndObligationsNotRecognisedInEquity, http://www.xbrl.org/2003/arcrole/parent-child
Sort LinkbaseTree by arc order.
Finish to create LinkbaseTree.
Start to create LinkbaseTree, http://www.accounting.uni-koeln.de/aspsamp/treuhand/xbrl-studies/public/role/ChangesInUnrealisedReservesAndObligationsNotRecognisedInEquityAlternative, http://www.xbrl.org/2003/arcrole/parent-child
Sort LinkbaseTree by arc order.
Finish to create LinkbaseTree.
Start to create LinkbaseTree, http://www.accounting.uni-koeln.de/aspsamp/treuhand/xbrl-studies/public/role/Equity, http://www.xbrl.org/2003/arcrole/parent-child
Sort LinkbaseTree by arc order.
Finish to create LinkbaseTree.
Start to create LinkbaseTree, http://xbrl.iasb.org/int/fr/ifrs/gp/role/BalanceSheetClassified, http://www.xbrl.org/2003/arcrole/parent-child
Sort LinkbaseTree by arc order.
Finish to create LinkbaseTree.
Start to create LinkbaseTree, http://www.xbrl.org/2003/role/link, http://www.xbrl.org/2003/arcrole/concept-reference
Sort LinkbaseTree by arc order.
Finish to create LinkbaseTree.
Start to validate Instance...
Start to validate BaseArcSet against Instance..., Type 1
Start to create LinkbaseTree, http://xbrl.iasb.org/int/fr/ifrs/gp/role/CashFlowIndirect, http://www.xbrl.org/2003/arcrole/summation-item
Sort LinkbaseTree by arc order.
Finish to create LinkbaseTree.
Start to create LinkbaseTree, http://www.accounting.uni-koeln.de/aspsamp/treuhand/xbrl-studies/public/role/StatementOfAssetsAndLiabilitiesAtFairValue, http://www.xbrl.org/2003/arcrole/summation-item
Sort LinkbaseTree by arc order.
Finish to create LinkbaseTree.
Start to create LinkbaseTree, http://www.accounting.uni-koeln.de/aspsamp/treuhand/xbrl-studies/public/role/IncomeStatementByFunction, http://www.xbrl.org/2003/arcrole/summation-item
Sort LinkbaseTree by arc order.
Finish to create LinkbaseTree.
Start to create LinkbaseTree, http://www.accounting.uni-koeln.de/aspsamp/treuhand/xbrl-studies/public/role/ChangesInUnrealisedReservesAndObligationsNotRecognisedInEquity, http://www.xbrl.org/2003/arcrole/summation-item
Sort LinkbaseTree by arc order.
Finish to create LinkbaseTree.
Start to create LinkbaseTree, http://www.accounting.uni-koeln.de/aspsamp/treuhand/xbrl-studies/public/role/UnrealisedReservesAndObligationsNotRecognisedInEquityAlternative, http://www.xbrl.org/2003/arcrole/summation-item
Sort LinkbaseTree by arc order.
Finish to create LinkbaseTree.
Start to create LinkbaseTree, http://www.accounting.uni-koeln.de/aspsamp/treuhand/xbrl-studies/public/role/ChangesInUnrealisedReservesAndObligationsNotRecognisedInEquityAlternative, http://www.xbrl.org/2003/arcrole/summation-item
Sort LinkbaseTree by arc order.
Finish to create LinkbaseTree.
Start to create LinkbaseTree, http://www.accounting.uni-koeln.de/aspsamp/treuhand/xbrl-studies/public/role/UnrealisedReservesAndObligationsNotRecognisedInEquity, http://www.xbrl.org/2003/arcrole/summation-item
Sort LinkbaseTree by arc order.
Finish to create LinkbaseTree.
Start to create LinkbaseTree, http://www.accounting.uni-koeln.de/aspsamp/treuhand/xbrl-studies/public/role/EquityLines, http://www.xbrl.org/2003/arcrole/summation-item
Sort LinkbaseTree by arc order.
Finish to create LinkbaseTree.
Start to create LinkbaseTree, http://www.accounting.uni-koeln.de/aspsamp/treuhand/xbrl-studies/public/role/Equity, http://www.xbrl.org/2003/arcrole/summation-item
Sort LinkbaseTree by arc order.
Finish to create LinkbaseTree.
Start to create LinkbaseTree, http://xbrl.iasb.org/int/fr/ifrs/gp/role/BalanceSheetClassified, http://www.xbrl.org/2003/arcrole/summation-item
Sort LinkbaseTree by arc order.
Finish to create LinkbaseTree.
Finish to validate BaseArcSet against Instance...
Finish to validate Instance...
Parse time:641.633s


I will be glad to know how you feel about this.
Kind regards,
Richard
http://xbrl-corep.blogspot.com/
http://metametris.com/

1 commentaire:

Anonyme a dit…

XBRL est une norme extrêmement complexe qui n'est maîtrisée que par une poignée de spécialistes dans le monde (étant eux-mêmes les concepteurs).

Les rares et laborieux produits pouvant utiliser cette norme sont très rigides et doivent être profondément remaniés au fil des incessants changements de taxonomies qui évoluent de façon exponentielle vers une complexité délirante et parfois même ingérable par ses auteurs.

Comment sont-ils arrivés là ? Parce que faire compliqué est plus facile que faire simple et on est plus impressionnés par la complexité que par la simplicité.

Il est à craindre que XBRL ne soit une occasion manquée dans la normalisation du reporting financier.

La transparence financière n'arrange pas tout le monde, et ceci est peut-être aussi un facteur à considérer.