Geographic XBRL Linkbase Objectives: Representation of geoProcessable data within XBRL Taxonomy; Standardize the geoRepresentation in the XBRL Taxonomy; Manipulation of the geoElements in the XBRL docs;

1. Geographic XBRL Linkbase: A
new Approach to Financial
Reporting and Analysis
M.Sc. Marcio Alexandre Silva
Prof. Dr. Paulo Caetano da Silva
Prof. PhD. MiklosVasarhelyi

2. Agenda
 Geographic Information System
 XBRL
 Scenario
 DevelopedWorks
 Data Representation
 Comparison between developed works:
 How we can use this idea
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3. Geographic Information System
 Acronym: GIS;
 Location in virtual maps of real
objects;
 GIS has been researched since 60’s;
 GIS means a set of several technologies:
 Visualization,
 Maintenance,
 Distribution and
 Information Retrieval.
 Demand of new computer languages
 GML, KML, GeoMDQL
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4. XBRL
 XML-derived language for the financial domain;
 International Consortium: 600+ companies;
 Organized data for supporting visualizations (on web or
spreadsheets):
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5. Scenario –XBRL Data
 Traditional XBRL
 Identification number (simple text);
 Name (simple text);
 not support geoprocessing.
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6. XBRL GIS – INTEGRATING GEOGRAPHIC
INFORMATION IN XBRL
DOCUMENTS
(2013)
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M.Sc. Marcio Alexandre
Prof. Dr. Paulo Caetano
Prof. Dr. Jorge Campos
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7. XBRL GIS
 Objectives:
 Integration of both domains: GIS and XBRL;
 One more resource for supporting financial analysis of the
companies:
 Financial GeoVisualization.
 Found Scenario:
 Shortage of research/works about this approach.
 Adopted technologies in this proposal:
 xLink;
 GML Instance;
 XBRL Instance;
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8. XBRL GIS - Advantages
 Integration about two languages:
 XML for the geoprocessing (GML)
 XML for the financial information (XBRL)
 Preservation of the specifications:
 GML 3.2/3.3;
 XBRL 2.1;
 Separation of complexity inherent to development of
both technologies;
 Link between instances developed in common language.
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9. Geographic XBRL Linkbase: A new
Approach to Financial Reporting and
Analysis
(2015)
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M.Sc. Marcio Alexandre
Prof. Dr. Paulo Caetano
Prof. Dr. MiklosVasarhelyi
34thWCARS / Contecsi

10. Geographic XBRL Linkbase
 Objectives:
 Representation of geoProcessable data within XBRL
Taxonomy;
 Standardize the geoRepresentation in the XBRLTaxonomy;
 Manipulation of the geoElements in the XBRL docs;
 Found Scenario:
 The XBRL developer does not have access to geoElements
contained in the GML Schemas;
 It is not possible to :
 define complex geoElements;
 Manipulate the geoElements freely.
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11. Geographic XBRL Linkbase
 AdoptedTechnologies in the proposal:
 xLink;
 XML Schema;
 GML Taxonomy 3.2/3.3;
 XBRLTaxonomy 2.1;
 XBRL Generic Links 1.0;
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12. Data Representation of the Issuer of
the Financial Reporting
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13. Representation – Tradicional XBRL
 XBRL Instance
 XBRL Schema (not mandatory)
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14. Representation – XBRL GIS (2013)
 XBRL Schema (Mandatory):
 Two elemento were specified
 Geospatial_location
 Location_link
 XBRL Instance
 In the “context/segment” xpath, the GML instance link (href) is
stored, as such:
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15. Representation – Geo XBRL Linkbase (2015)
 XBRL Schema:
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Proposed Linkbase
Linkbase Type
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16. Representation – Geo XBRL Linkbase (2015)
 Proposed linkbase (a new XML file in theTaxonomy):
 Free manipulations of the geoElements contained in the GML
Taxonomy;
 It is possible the representation of complex geoElements.
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17. 17
Comparative Tables
XBRL Traditional vs. XBRL GIS vs. Geo XBRL Linkbase
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18. Utilized Technologies
Traditional
XBRL
XBRL GIS
(2013)
Geo Linkbase
XBRL (2015)
xlink yes yes yes
XBRL Instance yes yes yes
XBRL Schema yes yes yes
GML Instance no
yes
(Mandatory)
yes (Not
Mandatory)
GML Taxonomy no implicitly yes
Specific XBRL Linkbase no no yes
Generic Links for
georepresentation no no yes
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19. Attributes and Possibilities
Traditional
XBRL
XBRL
GIS
(2013)
Geographic XBRL
Linkbase (2015)
XBRL Specification 2.1 yes yes yes
GML Specification 3.2/3.3 no yes yes
Geoprocessing no yes yes
Definition of GeoElements within of
XBRL taxonomy no no yes
Open Manipulation of GeoElements
within of XBRL Taxonomy no no yes
Representations of Complex GeoData no no yes
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20. How can we use this idea?
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21. Example 1:
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 Location (richer information)
Address Visualization Kinds
Adjacent
Streets
Exact
Location
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22. Exemplo 2:
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 Spatial Financial OLAP
 LMDQL
 Many devices for data presentation
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23. Thank you!
marcio.alexandre83@gmail.com
http://xbrlframework.wordpress.com
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