从XBRL文档获取特定价值 [英] Get specific value from XBRL document
问题描述
我一直在使用 Gepsio 尝试通过他们的标准SEC XBRL档案来尝试EDGAR系统，尽管我做了很多尝试来弄清楚这一点，但我似乎还是茫然.
I've been using Gepsio to try and churn my way through standard SEC XBRL filings through their EDGAR system, and despite my numerous attempts to figure this out, it seems I'm at a loss.
根据特定的US-GAAP标准，当您从任何文档中提取事实时，并且您有兴趣检索收入"时，可能有多达200个带有相关收入标签的事实.虽然每个人的ID都是唯一的，但是弄清楚哪个ID等于您想要的特定收入类型似乎并不简单.我要获取的收入与合并运营报表中显示的收入相同-即净收入，而不是使文档中的其他收入类型模糊不清.但是，像 Arelle 这样的XBRL查看器每次都会正确浏览，尽管浏览了源代码我无法弄清楚他们使用的逻辑.
When you extract the facts from any document, and you're interested in retrieving "revenues," per the specific US-GAAP standards, there might be as many as 200 facts with the revenues tag associated with it. While the ID of each one is unique, figuring out which ID equates to the particular type of revenue you want doesn't seem to be very straightforward. The Revenue I'm interested in getting is the same one that appears in the consolidated statement of operations--i.e. Net Revenue, and not some obscure other type of revenue in the document. However, XBRL viewers like Arelle get it right every time, and despite trolling through the source code of Arelle I can't figure out the logic they are using either.
任何能够向正确方向介绍我的人，将不胜感激.
Anyone who can throw me in the right direction to understanding this would be greatly appreciated.
推荐答案
您需要找到具有正确概念，期限和实体的事实.
You need to find the fact that has the right concept, period and entity.
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找到这个概念并不像听起来那么琐碎.虽然从理论上讲应该为
us-gaap:Revenues，但许多文件提交者并不使用该概念，而是滥用"了另一个美国GAAP概念，或者(在最坏的情况下)在自己的名称空间中构成了自己的概念.查尔斯·霍夫曼(Charles Hoffman)花了很多时间进行这项投资，并设计了报告框架解决此问题，并允许跨文件管理器进行比较.报告框架包括映射，例如
Finding the concept is not as trivial as it sounds. While in theory it should be
us-gaap:Revenues, many filers do not use that concept and either "abuse" another US GAAP concept or (in the worst case) make up their own concept in their own namespace. Charles Hoffman has spent considerable time investing this and designed report frames to solve this issue and allow comparison across filers. Report frames include mappings, such as this one where you can see that there are no less than 77 different concepts (us-gaap:Revenues,us-gaap:SalesRevenueNet, ...) used to report revenues. Charlie's approach is to pick the first one in the list that gets reported. For some concepts (I think it doesn't happen with revenues), facts may not even get explicitly reported, so that calculations are needed. Some XBRL vendors have worked with Charlie and integrated this report frame feature in their products.
实体是最简单的，因为在绝大多数情况下(甚至可能是强制性的，但我找不到相关说明)，文件中的所有事实都共享同一实体.对于SEC备案，它是公司的CIK(具有CIK计划).话虽如此，但在SEC档案中，您必须检查是否存在其他维度(dei:LegalEntityAxis)或将其设置为默认值以过滤掉任何子公司.
The entity is the easiest, because in the vast majority of the cases (it may even be mandatory, but I couldn't find instructions on this), all facts within a filing share the same entity. For SEC filings, it is the CIK of the company (with the CIK scheme). Having said that, in SEC filings, there is an additional dimension (dei:LegalEntityAxis) that you must check is absent or set to its default value to filter out any subsidiaries.
时间段稍微复杂一些.为此，您需要找到在dei:DocumentPeriodEndDate上报告的另一个事实，该事实可以为您提供报告结束的期间，即资产负债表日期.在此日期之前，您可以过滤候选事实，并选择在该日期结束的，有一年或持续时间为一季度或四分之四的事实.
The period is a bit more complicated. For this, you need to find another fact reported on dei:DocumentPeriodEndDate that gives you the period on which the report ends, which is the balance sheet date. With this date, you can filter the candidate facts and pick the ones that end on that date, and that have one year, or one or several quarters of duration.
可能还会报告特定方案或分支的收入.在这种情况下，只需过滤掉具有更多维度的事实.
Revenues may also be reported for specific scenarios or branches. In this case, simply filter out facts that have any further dimensions.
通常，如果您根据上述所有条件(概念，实体，期间，额外维度)过滤事实，则只剩下一个，因为冲突非常少见并且经常是错误.
Normally, if you filter facts based on all the above (concept, entity, period, extra dimensions), you should only have one left, because collisions are very rare and are often mistakes.
Another, different approach for finding the concept is to look at the networks in each filing to programmatically find the statement of consolidated operations that you mention, but this is also not trivial as labels may vary. Then you may be able to infer the revenues concept, and the (absence of) definition network will make sure the dimensions (if any) are right. This may be the way Arelle finds it.
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