=Paper=
{{Paper
|id=Vol-1890/paper11longAbstract
|storemode=property
|title=XBRL analytics with OIM
|pdfUrl=https://ceur-ws.org/Vol-1890/paper11longAbstract.pdf
|volume=Vol-1890
|authors=Ian Hicks,Mark Goodhand
}}
==XBRL analytics with OIM==
<pdf width="1500px">https://ceur-ws.org/Vol-1890/paper11longAbstract.pdf</pdf>
<pre>
                       XBRL analytics with OIM

                           Ian Hicks and Mark Goodhand

                          Corefiling , Oxford, United Kingdom


1      Extended abstract

Historically, XBRL has suffered from a tight connection with its syntax representa-
tion, which has complicated analysis and impaired comparability. Different proces-
sors and different filing regimes have taken divergent views on which features of
XBRL are semantically significant. Are duplicate contexts allowed? Does it matter
whether dimensions are placed in the ‘segment’ or the ‘scenario’? Should id attributes
be preserved?
   The XBRL Open Information Model (OIM) defines a logical, syntax-independent
model for XBRL instance documents. OIM resolves the questions above and many
others, establishing an authoritative view of which features from the original XML
should be preserved by processors and considered significant by recipients of XBRL
documents.
   The Open Information Model also defines JSON and CSV alternatives to the origi-
nal XML representation. Both of these can be used for either input or output, and both
aim to simplify production and consumption, though each has its own unique merits.
   OIM JSON provides a denormalised representation of the model, with all relevant
information immediately available on a fact-by-fact basis. We will briefly examine
some alternative JSON representations considered by the Working Group, and the
factors leading to the selection of the current format.
   The CSV representation builds on the work of the W3C’s ‘CSV on the Web Work-
ing Group’, with an ordinary CSV file supplemented by JSON metadata expressing
additional information about the table and columns – in our case, associations with
taxonomy concepts, dimensions and members, along with fact level metadata: units,
accuracy and footnotes.
   This presentation will note the progress of the OIM working group, and consider
how the Open Information Model will evolve from here. We will outline the chal-
lenges of defining semantic models for XBRL taxonomies and weigh the merits of
applying JSON-LD and RDF.
   We will explore the potential of OIM for streamlining the visualisation and analy-
sis of XBRL data, from individual documents up to data sets containing millions of
documents and billions of facts.

</pre>