Wdesk supports best practices embodied in the evolving US GAAP taxonomy.
Using the Axis Registry
Wdesk provides a way to identify and register a set of global, reusable relationships between axis and default member concepts. This set of relationships is referred to as the Axis Default Member registry, or axis registry. The relationships are specific to the table structures in the XBRL model outline.
This axis registry is used to maintain consistency in the table structures, and enable Wdesk to produce an extension taxonomy that includes the definition of a default member for each axis.
In well-structured XBRL tables, default members concepts are the only children of axis concepts. These are commonly referred to as domain concepts and may contain the [Domain] marker in the standard label.
Current Taxonomy Features
To enable the new taxonomy features, complete the following steps:
In Wdesk, open an existing document that includes XBRL tagging and turn on XBRL.
In the Establish XBRL Axis Defaults dialog that appears, read the text that briefly describes the upgrade process, and then click Yes - Continue.
The upgrade process loads all XBRL model outline sections and initializes a default member concept for each axis concept included in the outline. This creates a draft version of the document and locks each XBRL outline section in which axis changes are made.
After the upgrade process is complete, an alert appears, instructing you to share this new draft when the Finalizing Global Dimensions Update completes (which will be indicated in the status bar of Wdesk).
Click OK on the alert, and then when the finalizing process completes, share the new draft to distribute the changes.
Examples in the Axis Registry
The upgrade process creates the axis registry, which contains all pairs of axis and default domain concepts identified in the document organized alphabetically.
To view the axis registry, click the XBRL Axis Defaults button in the XBRL Outline panel.
Wdesk continues to maintain this registry as you modify the outline. In addition, you can direct Wdesk to discover new axes in the registry.
To discover updates to the axis registry, click the Discover Axes button in the Axis Default Members window.
After you complete the upgrade process to generate the new axis registry, you can use it to identify or prevent circumstances in which default members are not properly defined in the XBRL Outline. This section includes three examples that demonstrate the use of the axis registry.
Example 1: Incomplete Axis Pattern in the XBRL Outline
This example’s XBRL outline includes an axis that has no first child that can be designated as the default member. Consequently, the outline shows a warning icon on the axis concept, and the details tooltip identifies the validation error.
To correct this validation error, add an appropriate domain or member concept into the outline as the first child of the axis concept. This will now be the axis default member. Any existing member concepts in the outline are then nested as children of the new default member.
Example 2: Missing Default Member
This example uses the Axis Default Members window to identify axes that do not have a default member and do not have their default member registered.
NOTE: In this example, the Missing Default Member check box is selected to limit the axes shown.
To correct the condition, do one of the following:
Search for the appropriate default member concept.
You can use the concept search tool directly from the missing concept’s placeholder (as shown in the image).
Click the Discover Axes button to rediscover default members.
This will work if a domain or member concept is already present as an only child of the axis in some location of the outline.
Add the default member to the location in the model outline where the axis is already included.
Wdesk automatically rediscovers the axis default member relationship and updates the registry.
Example 3: Adding a Registered Axis to a New Table
This example describes what happens when an axis that is present in the registry is added to an existing table.
The axis in the Axis Default Member registry is added to a table in the XBRL Outline.
Wdesk automatically adds the registered default member concept as the axis’s first child.
This assures that the axis structure is valid and consistent from the start.
B. [Axis] added to existing table.
C. [Domain] generated as a first child.
Definition and Process Notes
Default members are frequently referred to as axis domains. Although default member concepts must be of type Domain, they can be designated in the US-GAAP or extension taxonomies with either the [Domain] or [Member] standard label marker.
In most cases, the default member is logically also the axis domain. That means it is the header for, or represents the total of, the collection of explicit members relevant for an axis.
For best results, identify table and axis pattern issues by using the Axis Default Member registry before you begin taxonomy validation. Doing this helps to eliminate a number of errors that may otherwise be more difficult to identify.