FRIS財務報告實例標準英文版(pdf 33頁)

Table of Contents
1 Introduction 1
11 Scope 1
12 Relationship to other work 1
13 Organisation of this document 2
14 Terminology2
15 Document conventions 3
2 Instance Structure 4
21 XBRL Instance rules 4
22 schemaRef7
23 linkbaseRef 7
24 Contexts8
25 Entities9
26 Segments and Scenarios9
27 Units 11
28 Facts 13
29 Footnotes 19
A References (non-normative) 21
B Rule Automation (non-normative) 22
C Intellectual Property Status (non-normative) 26
D Acknowledgements (non-normative) 26
E Document History (non-normative) 27
F Rejected rules (non-normative) 29
F1 Rejected rules originally appearing in FRTA 29
F2 Other rejected rules 29
G Approval process (non-normative) 30
List of Tables
Table 1 Standard namespace prefixes 5
Table 2 Recommended ordering of XBRL instance components 7
Table 3 Footnote extensions allowed in a FRIS instance 19
Table 4 Suggested automation approaches for all rules 22
List of Examples
Example 1 Disallowed s-equal contexts8
Example 2 Dimensions in a context 9
Example 3 Allowed unit sets 12
Example 4 Disallowed unit sets 12
Example 5 Identical values and contradictory values, both disallowed
Example 6 Disallowed tuple containing no items 14
Example 7 nil nested tuple 15
Example 8 nil top-level tuple (counterexample) 16
Example 9 Explicit xsi:nil=”false” counterexample 18

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