A continuación presento un ejemplo de aseguramiento de información basico mediante formula en XBRL que simula la ecuación fundamental del patrimonio muchas veces llamada la ecuación contable:
ACTIVO = PASIVO + PATRIMONIO.
como resultado de esta se indican tres elementos que estan expresos en el desarrollo de la taxonomia:
sample.xsd
<xsd:schema elementformdefault="qualified" targetnamespace="http://www.fujitsu.com/xbrl/taxeditor/sample" xmlns:bf="http://xbrl.org/2008/filter/boolean" xmlns:ca="http://xbrl.org/2008/assertion/consistency" xmlns:cf="http://xbrl.org/2008/filter/concept" xmlns:df="http://xbrl.org/2008/filter/dimension" xmlns:ea="http://xbrl.org/2008/assertion/existence" xmlns:ef="http://xbrl.org/2008/filter/entity" xmlns:formula="http://xbrl.org/2008/formula" xmlns:gen="http://xbrl.org/2008/generic" xmlns:gf="http://xbrl.org/2008/filter/general" xmlns:label="http://xbrl.org/2008/label" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:mf="http://xbrl.org/2008/filter/match" xmlns:pf="http://xbrl.org/2008/filter/period" xmlns:reference="http://xbrl.org/2008/reference" xmlns:rf="http://xbrl.org/2008/filter/relative" xmlns:samples="http://www.fujitsu.com/xbrl/taxeditor/sample" xmlns:ssf="http://xbrl.org/2008/filter/segment-scenario" xmlns:tf="http://xbrl.org/2008/filter/tuple" xmlns:uf="http://xbrl.org/2008/filter/unit" xmlns:va="http://xbrl.org/2008/assertion/value" xmlns:validation="http://xbrl.org/2008/validation" xmlns:variable="http://xbrl.org/2008/variable" xmlns:vf="http://xbrl.org/2008/filter/value" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xl="http://www.xbrl.org/2003/XLink" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsd="http://www.w3.org/2001/XMLSchema">
<xsd:annotation>
<xsd:appinfo>
<link:linkbaseref xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:href="sample-user.xml" xlink:type="simple">
</link:linkbaseref>
</xsd:appinfo>
<xsd:import namespace="http://www.xbrl.org/2003/instance" schemalocation="http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd">
<xsd:import namespace="http://xbrl.org/2008/formula" schemalocation="http://www.xbrl.org/2008/formula.xsd">
<xsd:import namespace="http://xbrl.org/2008/label" schemalocation="http://www.xbrl.org/2008/generic-label.xsd">
<xsd:import namespace="http://xbrl.org/2008/reference" schemalocation="http://www.xbrl.org/2008/generic-reference.xsd">
<xsd:import namespace="http://xbrl.org/2008/filter/boolean" schemalocation="http://www.xbrl.org/2008/boolean-filter.xsd">
<xsd:import namespace="http://xbrl.org/2008/filter/concept" schemalocation="http://www.xbrl.org/2008/concept-filter.xsd">
<xsd:import namespace="http://xbrl.org/2008/filter/dimension" schemalocation="http://www.xbrl.org/2008/dimension-filter.xsd">
<xsd:import namespace="http://xbrl.org/2008/filter/entity" schemalocation="http://www.xbrl.org/2008/entity-filter.xsd">
<xsd:import namespace="http://xbrl.org/2008/filter/general" schemalocation="http://www.xbrl.org/2008/general-filter.xsd">
<xsd:import namespace="http://xbrl.org/2008/filter/match" schemalocation="http://www.xbrl.org/2008/match-filter.xsd">
<xsd:import namespace="http://xbrl.org/2008/filter/period" schemalocation="http://www.xbrl.org/2008/period-filter.xsd">
<xsd:import namespace="http://xbrl.org/2008/filter/relative" schemalocation="http://www.xbrl.org/2008/relative-filter.xsd">
<xsd:import namespace="http://xbrl.org/2008/filter/segment-scenario" schemalocation="http://www.xbrl.org/2008/segment-scenario-filter.xsd">
<xsd:import namespace="http://xbrl.org/2008/filter/tuple" schemalocation="http://www.xbrl.org/2008/tuple-filter.xsd">
<xsd:import namespace="http://xbrl.org/2008/filter/unit" schemalocation="http://www.xbrl.org/2008/unit-filter.xsd">
<xsd:import namespace="http://xbrl.org/2008/filter/value" schemalocation="http://www.xbrl.org/2008/value-filter.xsd">
<xsd:import namespace="http://xbrl.org/2008/validation" schemalocation="http://www.xbrl.org/2008/validation.xsd">
<xsd:import namespace="http://xbrl.org/2008/assertion/consistency" schemalocation="http://www.xbrl.org/2008/consistency-assertion.xsd">
<xsd:import namespace="http://xbrl.org/2008/assertion/existence" schemalocation="http://www.xbrl.org/2008/existence-assertion.xsd">
<xsd:import namespace="http://xbrl.org/2008/assertion/value" schemalocation="http://www.xbrl.org/2008/value-assertion.xsd">
<xsd:element id="sample_balance" name="balance" nillable="true" substitutiongroup="xbrli:item" type="xbrli:booleanItemType" xbrli:periodtype="instant">
<xsd:element id="samples_assets" name="assets" nillable="true" substitutiongroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:balance="debit" xbrli:periodtype="instant">
<xsd:element id="samples_liabilities" name="liabilities" nillable="true" substitutiongroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:balance="credit" xbrli:periodtype="instant">
<xsd:element id="samples_equity" name="equity" nillable="true" substitutiongroup="xbrli:item" type="xbrli:monetaryItemType" xbrli:balance="credit" xbrli:periodtype="instant">
</xsd:element></xsd:element></xsd:element></xsd:element></xsd:import></xsd:import></xsd:import></xsd:import></xsd:import></xsd:import></xsd:import></xsd:import></xsd:import></xsd:import></xsd:import></xsd:import></xsd:import></xsd:import></xsd:import></xsd:import></xsd:import></xsd:import></xsd:import></xsd:import></xsd:annotation></xsd:schema>
sample-user.xml
<link:linkbase xmlns:cf="http://xbrl.org/2008/filter/concept" xmlns:formula="http://xbrl.org/2008/formula" xmlns:gen="http://xbrl.org/2008/generic" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:p1="http://www.fujitsu.com/xbrl/taxeditor/test" xmlns:p2="http://www.fujitsu.com/xbrl/taxeditor/variable" xmlns:p3="http://www.fujitsu.com/xbrl/taxeditor/balance" xmlns:p4="http://www.fujitsu.com/xbrl/taxeditor/default" xmlns:samples="http://www.fujitsu.com/xbrl/taxeditor/sample" xmlns:test="http://www.fujitsu.com/xbrl/taxeditor/default2" xmlns:variable="http://xbrl.org/2008/variable" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemalocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
<link:arcroleref arcroleuri="http://xbrl.org/arcrole/2008/variable-filter" xlink:href="http://www.xbrl.org/2008/variable.xsd#variable-filter" xlink:type="simple">
<link:arcroleref arcroleuri="http://xbrl.org/arcrole/2008/variable-set" xlink:href="http://www.xbrl.org/2008/variable.xsd#variable-set" xlink:type="simple">
<gen:link xlink:role="http://www.xbrl.org/2003/role/link" xlink:type="extended">
<formula:formula aspectmodel="dimensional" implicitfiltering="true" source="var:assets" value="$var:assets eq ($var:liabilities + $var:equity)" xlink:label="formula" xlink:title="formula" xlink:type="resource">
<formula:aspects>
<formula:concept>
<formula:qname>samples:balance</formula:qname>
</formula:concept>
</formula:aspects>
</formula:formula>
<variable:factvariable bindassequence="false" xlink:label="factVariable" xlink:title="factVariable" xlink:type="resource">
<variable:variablearc name="var:assets" order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="formula" xlink:title="unknown: formula to factVariable" xlink:to="factVariable" xlink:type="arc">
<cf:conceptname xlink:label="conceptName" xlink:title="conceptName" xlink:type="resource">
<cf:concept>
<cf:qname>test:liabilities</cf:qname>
</cf:concept>
</cf:conceptname>
<variable:variablefilterarc complement="false" cover="true" order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="factVariable" xlink:title="unknown: factVariable to conceptName" xlink:to="conceptName" xlink:type="arc">
<variable:factvariable bindassequence="false" xlink:label="factVariable_2" xlink:title="factVariable" xlink:type="resource">
<variable:variablearc name="var:liabilities" order="2.0" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="formula" xlink:title="unknown: formula to factVariable" xlink:to="factVariable_2" xlink:type="arc">
<cf:conceptname xlink:label="conceptName_2" xlink:title="conceptName" xlink:type="resource">
<cf:concept>
<cf:qname>test:liabilites</cf:qname>
</cf:concept>
</cf:conceptname>
<variable:variablefilterarc complement="false" cover="true" order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="factVariable_2" xlink:title="unknown: factVariable to conceptName" xlink:to="conceptName_2" xlink:type="arc">
<variable:factvariable bindassequence="false" xlink:label="factVariable_3" xlink:title="factVariable" xlink:type="resource">
<variable:variablearc name="var:equity" order="3.0" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" xlink:from="formula" xlink:title="unknown: formula to factVariable" xlink:to="factVariable_3" xlink:type="arc">
<cf:conceptname xlink:label="conceptName_3" xlink:title="conceptName" xlink:type="resource">
<cf:concept>
<cf:qname>test:equity</cf:qname>
</cf:concept>
</cf:conceptname>
<variable:variablefilterarc complement="false" cover="true" order="1.0" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" xlink:from="factVariable_3" xlink:title="unknown: factVariable to conceptName" xlink:to="conceptName_3" xlink:type="arc">
</variable:variablefilterarc></variable:variablearc></variable:factvariable></variable:variablefilterarc></variable:variablearc></variable:factvariable></variable:variablefilterarc></variable:variablearc></variable:factvariable></gen:link></link:arcroleref></link:arcroleref></link:linkbase>
como se puede ver se crean conceptos de formula utilizando xlink se crean conceptos y test que hacen posible una validación pertinente de los saldos encontrados en las partidas del total de activos (assets ), pasivos ( liabilities) y patrimonio (equity ).
Un saludo muy cordial.
Juan Carlos Vargas
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