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XBRL-IFRS.php
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XBRL-IFRS.php
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<?php
/**
* UK FRC taxonomy implementation
*
* @author Bill Seddon
* @version 0.9
* @Copyright (C) 2018 Lyquidity Solutions Limited
*
* This program is free software: you can redistribute it and/or modify
* it under the terms of the GNU General Public License as published by
* the Free Software Foundation, either version 3 of the License, or
* (at your option) any later version.
*
* This program is distributed in the hope that it will be useful,
* but WITHOUT ANY WARRANTY; without even the implied warranty of
* MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the
* GNU General Public License for more details.
*
* You should have received a copy of the GNU General Public License
* along with this program. If not, see <http://www.gnu.org/licenses/>.
*
*/
/**
* Load the XBRL implementation
*/
require_once('XBRL.php');
/**
* Define the namespaces of the entry points supported by this taxonomy
* @var array
*/
$entrypoint_namespaces = array(
"http://xbrl.ifrs.org/taxonomy/2016-03-31/ifrs/full_ifrs/full_ifrs-cor",
"http://xbrl.ifrs.org/taxonomy/2016-03-31/ifrs/ifrs_for_smes/ifrs_for_smes-cor",
"http://xbrl.ifrs.org/taxonomy/2016-03-31/ifrs/basic_ifrs_doc_entry_point", // Entry Point for viewing the taxonomy for full IFRS reporting. Documentation labels are included, but generic links are excluded.
"http://xbrl.ifrs.org/taxonomy/2016-03-31/ifrs/basic_ifrs_entry_point", // Entry Point for viewing the taxonomy for full IFRS reporting. Documentation labels and generic links are not included.
"http://xbrl.ifrs.org/taxonomy/2016-03-31/ifrs/combined_doc_entry_point", // Entry Point for viewing the taxonomy for full IFRS, IFRS for SMEs and Management Commentary reporting. Documentation labels are included.
"http://xbrl.ifrs.org/taxonomy/2016-03-31/ifrs/combined_entry_point", // Entry Point for viewing the taxonomy for full IFRS, IFRS for SMEs and Management Commentary reporting. Documentation labels are not included.
"http://xbrl.ifrs.org/taxonomy/2016-03-31/ifrs/depr_doc_entry_point", // Entry Point for viewing the deprecated taxonomy elements for IFRS reporting. Documentation labels are included.
"http://xbrl.ifrs.org/taxonomy/2016-03-31/ifrs/depr_entry_point", // Entry Point for viewing the deprecated taxonomy elements for IFRS reporting. Documentation labels are not included.
"http://xbrl.ifrs.org/taxonomy/2016-03-31/ifrs/full_ifrs_doc_entry_point", // Entry Point for viewing the taxonomy for full IFRS reporting. Documentation labels are included.
"http://xbrl.ifrs.org/taxonomy/2016-03-31/ifrs/full_ifrs_entry_point", // Entry Point for viewing the taxonomy for full IFRS reporting. Documentation labels are not included.
"http://xbrl.ifrs.org/taxonomy/2016-03-31/ifrs/full_ifrs_mc_doc_entry_point", // Entry Point for viewing the taxonomy for full IFRS reporting with Management Commentary. Documentation labels are included.
"http://xbrl.ifrs.org/taxonomy/2016-03-31/ifrs/full_ifrs_mc_entry_point", // Entry Point for viewing the taxonomy for full IFRS reporting with Management Commentary. Documentation labels are not included.
"http://xbrl.ifrs.org/taxonomy/2016-03-31/ifrs/ifrs_for_smes_doc_entry_point", // Entry Point for viewing the taxonomy for IFRS for SMEs reporting. Documentation labels are included.
"http://xbrl.ifrs.org/taxonomy/2016-03-31/ifrs/ifrs_for_smes_entry_point", // Entry Point for viewing the taxonomy for IFRS for SMEs reporting. Documentation labels are not included.
"http://xbrl.ifrs.org/taxonomy/2016-03-31/ifrs/mc_doc_entry_point", // Entry Point for viewing the taxonomy for Management Commentary reporting. Documentation labels are included.
"http://xbrl.ifrs.org/taxonomy/2016-03-31/ifrs/mc_entry_point", // Entry Point for viewing the taxonomy for Management Commentary reporting. Documentation labels are not included.
"http://xbrl.ifrs.org/taxonomy/2017-03-31/ifrs/basic_ifrs_doc_entry_point", // Entry Point for viewing the taxonomy for full IFRS reporting. Documentation labels are included, but generic links are excluded.
"http://xbrl.ifrs.org/taxonomy/2017-03-31/ifrs/basic_ifrs_entry_point", // Entry Point for viewing the taxonomy for full IFRS reporting. Documentation labels and generic links are not included.
"http://xbrl.ifrs.org/taxonomy/2017-03-31/ifrs/combined_doc_entry_point", // Entry Point for viewing the taxonomy for full IFRS, IFRS for SMEs and Management Commentary reporting. Documentation labels are included.
"http://xbrl.ifrs.org/taxonomy/2017-03-31/ifrs/combined_entry_point", // Entry Point for viewing the taxonomy for full IFRS, IFRS for SMEs and Management Commentary reporting. Documentation labels are not included.
"http://xbrl.ifrs.org/taxonomy/2017-03-31/ifrs/depr_doc_entry_point", // Entry Point for viewing the deprecated taxonomy elements for IFRS reporting. Documentation labels are included.
"http://xbrl.ifrs.org/taxonomy/2017-03-31/ifrs/depr_entry_point", // Entry Point for viewing the deprecated taxonomy elements for IFRS reporting. Documentation labels are not included.
"http://xbrl.ifrs.org/taxonomy/2017-03-31/ifrs/full_ifrs_doc_entry_point", // Entry Point for viewing the taxonomy for full IFRS reporting. Documentation labels are included.
"http://xbrl.ifrs.org/taxonomy/2017-03-31/ifrs/full_ifrs_entry_point", // Entry Point for viewing the taxonomy for full IFRS reporting. Documentation labels are not included.
"http://xbrl.ifrs.org/taxonomy/2017-03-31/ifrs/full_ifrs_mc_doc_entry_point", // Entry Point for viewing the taxonomy for full IFRS reporting with Management Commentary. Documentation labels are included.
"http://xbrl.ifrs.org/taxonomy/2017-03-31/ifrs/full_ifrs_mc_entry_point", // Entry Point for viewing the taxonomy for full IFRS reporting with Management Commentary. Documentation labels are not included.
"http://xbrl.ifrs.org/taxonomy/2017-03-31/ifrs/ifrs_for_smes_doc_entry_point", // Entry Point for viewing the taxonomy for IFRS for SMEs reporting. Documentation labels are included.
"http://xbrl.ifrs.org/taxonomy/2017-03-31/ifrs/ifrs_for_smes_entry_point", // Entry Point for viewing the taxonomy for IFRS for SMEs reporting. Documentation labels are not included.
"http://xbrl.ifrs.org/taxonomy/2017-03-31/ifrs/mc_doc_entry_point", // Entry Point for viewing the taxonomy for Management Commentary reporting. Documentation labels are included.
"http://xbrl.ifrs.org/taxonomy/2017-03-31/ifrs/mc_entry_point", // Entry Point for viewing the taxonomy for Management Commentary reporting. Documentation labels are not included.
"http://xbrl.ifrs.org/taxonomy/2018-03-31/ifrs/basic_ifrs_doc_entry_point", // Entry Point for viewing the taxonomy for full IFRS reporting. Documentation labels are included, but generic links are excluded.
"http://xbrl.ifrs.org/taxonomy/2018-03-31/ifrs/basic_ifrs_entry_point", // Entry Point for viewing the taxonomy for full IFRS reporting. Documentation labels and generic links are not included.
"http://xbrl.ifrs.org/taxonomy/2018-03-31/ifrs/combined_doc_entry_point", // Entry Point for viewing the taxonomy for full IFRS, IFRS for SMEs and Management Commentary reporting. Documentation labels are included.
"http://xbrl.ifrs.org/taxonomy/2018-03-31/ifrs/combined_entry_point", // Entry Point for viewing the taxonomy for full IFRS, IFRS for SMEs and Management Commentary reporting. Documentation labels are not included.
"http://xbrl.ifrs.org/taxonomy/2018-03-31/ifrs/depr_doc_entry_point", // Entry Point for viewing the deprecated taxonomy elements for IFRS reporting. Documentation labels are included.
"http://xbrl.ifrs.org/taxonomy/2018-03-31/ifrs/depr_entry_point", // Entry Point for viewing the deprecated taxonomy elements for IFRS reporting. Documentation labels are not included.
"http://xbrl.ifrs.org/taxonomy/2018-03-31/ifrs/full_ifrs_doc_entry_point", // Entry Point for viewing the taxonomy for full IFRS reporting. Documentation labels are included.
"http://xbrl.ifrs.org/taxonomy/2018-03-31/ifrs/full_ifrs_entry_point", // Entry Point for viewing the taxonomy for full IFRS reporting. Documentation labels are not included.
"http://xbrl.ifrs.org/taxonomy/2018-03-31/ifrs/full_ifrs_mc_doc_entry_point", // Entry Point for viewing the taxonomy for full IFRS reporting with Management Commentary. Documentation labels are included.
"http://xbrl.ifrs.org/taxonomy/2018-03-31/ifrs/full_ifrs_mc_entry_point", // Entry Point for viewing the taxonomy for full IFRS reporting with Management Commentary. Documentation labels are not included.
"http://xbrl.ifrs.org/taxonomy/2018-03-31/ifrs/ifrs_for_smes_doc_entry_point", // Entry Point for viewing the taxonomy for IFRS for SMEs reporting. Documentation labels are included.
"http://xbrl.ifrs.org/taxonomy/2018-03-31/ifrs/ifrs_for_smes_entry_point", // Entry Point for viewing the taxonomy for IFRS for SMEs reporting. Documentation labels are not included.
"http://xbrl.ifrs.org/taxonomy/2018-03-31/ifrs/mc_doc_entry_point", // Entry Point for viewing the taxonomy for Management Commentary reporting. Documentation labels are included.
"http://xbrl.ifrs.org/taxonomy/2018-03-31/ifrs/mc_entry_point", // Entry Point for viewing the taxonomy for Management Commentary reporting. Documentation labels are not included.
);
/**
* Register namespace to class map entries
*
* This call defines the namespaces that apply to the use of the XBRL decendent class defined in this file.
* The static function XBRL::withtaxonomy() will use the information provided by this call to instantiate
* the correct (this) class.
*/
XBRL::add_namespace_to_class_map_entries( array_merge( array(
), $entrypoint_namespaces ), "XBRL_IFRS" );
XBRL::add_entry_namespace_to_class_map_entries( $entrypoint_namespaces, "XBRL_IFRS" );
/**
* Register a function to process value alignments
*/
XBRL::registerValueAlignmentForType( function( $type )
{
switch( $type )
{
case 'cmn:countryIdentificationCodeItemType':
case 'cmn:cvrItemType':
case 'cmn:mneItemType':
case 'cmn:submittedReportItemType':
case 'cmn:TypeOfAuditorAssistanceItemtype':
return "left";
}
return false;
} );
/**
* Register XSD to compiled taxonomy entries
*/
XBRL::add_xsd_to_compiled_map_entries( array(
"full_ifrs-cor_2016-03-09.xsd",
"ifrs_for_smes-cor_2016-03-31.xsd",
"basic_ifrs_doc_entry_point_2016-03-31.xsd", // Entry Point for viewing the taxonomy for full IFRS reporting. Documentation labels are included, but generic links are excluded.
"basic_ifrs_entry_point_2016-03-31.xsd", // Entry Point for viewing the taxonomy for full IFRS reporting. Documentation labels and generic links are not included.
"combined_doc_entry_point_2016-03-31.xsd", // Entry Point for viewing the taxonomy for full IFRS, IFRS for SMEs and Management Commentary reporting. Documentation labels are included.
"combined_entry_point_2016-03-31.xsd", // Entry Point for viewing the taxonomy for full IFRS, IFRS for SMEs and Management Commentary reporting. Documentation labels are not included.
"depr_doc_entry_point_2016-03-31.xsd", // Entry Point for viewing the deprecated taxonomy elements for IFRS reporting. Documentation labels are included.
"depr_entry_point_2016-03-31.xsd", // Entry Point for viewing the deprecated taxonomy elements for IFRS reporting. Documentation labels are not included.
"full_ifrs_doc_entry_point_2016-03-31.xsd", // Entry Point for viewing the taxonomy for full IFRS reporting. Documentation labels are included.
"full_ifrs_entry_point_2016-03-31.xsd", // Entry Point for viewing the taxonomy for full IFRS reporting. Documentation labels are not included.
"full_ifrs_mc_doc_entry_point_2016-03-31.xsd", // Entry Point for viewing the taxonomy for full IFRS reporting with Management Commentary. Documentation labels are included.
"full_ifrs_mc_entry_point_2016-03-31.xsd", // Entry Point for viewing the taxonomy for full IFRS reporting with Management Commentary. Documentation labels are not included.
"ifrs_for_smes_doc_entry_point_2016-03-31.xsd", // Entry Point for viewing the taxonomy for IFRS for SMEs reporting. Documentation labels are included.
"ifrs_for_smes_entry_point_2016-03-31.xsd", // Entry Point for viewing the taxonomy for IFRS for SMEs reporting. Documentation labels are not included.
"mc_doc_entry_point_2016-03-31.xsd", // Entry Point for viewing the taxonomy for Management Commentary reporting. Documentation labels are included.
"mc_entry_point_2016-03-31.xsd", // Entry Point for viewing the taxonomy for Management Commentary reporting. Documentation labels are not included.
"full_ifrs-cor_2017-03-09.xsd",
"ifrs_for_smes-cor_2017-03-31.xsd",
"basic_ifrs_doc_entry_point_2017-03-31.xsd", // Entry Point for viewing the taxonomy for full IFRS reporting. Documentation labels are included, but generic links are excluded.
"basic_ifrs_entry_point_2017-03-31.xsd", // Entry Point for viewing the taxonomy for full IFRS reporting. Documentation labels and generic links are not included.
"combined_doc_entry_point_2017-03-31.xsd", // Entry Point for viewing the taxonomy for full IFRS, IFRS for SMEs and Management Commentary reporting. Documentation labels are included.
"combined_entry_point_2017-03-31.xsd", // Entry Point for viewing the taxonomy for full IFRS, IFRS for SMEs and Management Commentary reporting. Documentation labels are not included.
"depr_doc_entry_point_2017-03-31.xsd", // Entry Point for viewing the deprecated taxonomy elements for IFRS reporting. Documentation labels are included.
"depr_entry_point_2017-03-31.xsd", // Entry Point for viewing the deprecated taxonomy elements for IFRS reporting. Documentation labels are not included.
"full_ifrs_doc_entry_point_2017-03-31.xsd", // Entry Point for viewing the taxonomy for full IFRS reporting. Documentation labels are included.
"full_ifrs_entry_point_2017-03-31.xsd", // Entry Point for viewing the taxonomy for full IFRS reporting. Documentation labels are not included.
"full_ifrs_mc_doc_entry_point_2017-03-31.xsd", // Entry Point for viewing the taxonomy for full IFRS reporting with Management Commentary. Documentation labels are included.
"full_ifrs_mc_entry_point_2017-03-31.xsd", // Entry Point for viewing the taxonomy for full IFRS reporting with Management Commentary. Documentation labels are not included.
"ifrs_for_smes_doc_entry_point_2017-03-31.xsd", // Entry Point for viewing the taxonomy for IFRS for SMEs reporting. Documentation labels are included.
"ifrs_for_smes_entry_point_2017-03-31.xsd", // Entry Point for viewing the taxonomy for IFRS for SMEs reporting. Documentation labels are not included.
"mc_doc_entry_point_2017-03-31.xsd", // Entry Point for viewing the taxonomy for Management Commentary reporting. Documentation labels are included.
"mc_entry_point_2017-03-31.xsd", // Entry Point for viewing the taxonomy for Management Commentary reporting. Documentation labels are not included.
"full_ifrs-cor_2018-03-09.xsd",
"ifrs_for_smes-cor_2018-03-31.xsd",
"basic_ifrs_doc_entry_point_2018-03-31.xsd", // Entry Point for viewing the taxonomy for full IFRS reporting. Documentation labels are included, but generic links are excluded.
"basic_ifrs_entry_point_2018-03-31.xsd", // Entry Point for viewing the taxonomy for full IFRS reporting. Documentation labels and generic links are not included.
"combined_doc_entry_point_2018-03-31.xsd", // Entry Point for viewing the taxonomy for full IFRS, IFRS for SMEs and Management Commentary reporting. Documentation labels are included.
"combined_entry_point_2018-03-31.xsd", // Entry Point for viewing the taxonomy for full IFRS, IFRS for SMEs and Management Commentary reporting. Documentation labels are not included.
"depr_doc_entry_point_2018-03-31.xsd", // Entry Point for viewing the deprecated taxonomy elements for IFRS reporting. Documentation labels are included.
"depr_entry_point_2018-03-31.xsd", // Entry Point for viewing the deprecated taxonomy elements for IFRS reporting. Documentation labels are not included.
"full_ifrs_doc_entry_point_2018-03-31.xsd", // Entry Point for viewing the taxonomy for full IFRS reporting. Documentation labels are included.
"full_ifrs_entry_point_2018-03-31.xsd", // Entry Point for viewing the taxonomy for full IFRS reporting. Documentation labels are not included.
"full_ifrs_mc_doc_entry_point_2018-03-31.xsd", // Entry Point for viewing the taxonomy for full IFRS reporting with Management Commentary. Documentation labels are included.
"full_ifrs_mc_entry_point_2018-03-31.xsd", // Entry Point for viewing the taxonomy for full IFRS reporting with Management Commentary. Documentation labels are not included.
"ifrs_for_smes_doc_entry_point_2018-03-31.xsd", // Entry Point for viewing the taxonomy for IFRS for SMEs reporting. Documentation labels are included.
"ifrs_for_smes_entry_point_2018-03-31.xsd", // Entry Point for viewing the taxonomy for IFRS for SMEs reporting. Documentation labels are not included.
"mc_doc_entry_point_2018-03-31.xsd", // Entry Point for viewing the taxonomy for Management Commentary reporting. Documentation labels are included.
"mc_entry_point_2018-03-31.xsd", // Entry Point for viewing the taxonomy for Management Commentary reporting. Documentation labels are not included.
), "ifrs-gaap" );
/**
* Implements an XBRL descendent for the UK GAAP taxonomy.
* @author Bill Seddon
*/
class XBRL_IFRS extends XBRL
{
// TODO: Create this list programatically. For example, all the entity officer member names, notes that has a string type, address lines, etc.
/**
* An array of element ids that when they appear in a report their values should be treated as text.
* This has a specific meaning in the default report: the associated values are not shown tied to a
* specific financial year.
* @var string[]
*/
private static $textItems = array();
/**
* Elements for which the value should be used as a label. Usually used with tuples.
* @var array[string]
*/
public static $labelItems = array();
/**
* Default contructor
*/
public function __construct()
{
parent::__construct();
}
/**
* Get a list of all the members
* @param array $dimensionalNode
* @return array An array of the member ids
*/
private function getValidMembers( $dimensionalNode )
{
$result = array();
if ( ! $dimensionalNode || $dimensionalNode['nodeclass'] !== 'dimensional' )
{
return $result;
}
if ( $dimensionalNode['taxonomy_element']['type'] === 'types:domainItemType' )
{
$result[ $dimensionalNode['taxonomy_element']['id'] ] = true;
}
if ( ! isset( $dimensionalNode['children'] ) )
{
return $result;
}
foreach ( $dimensionalNode['children'] as $nodeKey => $node )
{
$result += $this->getValidMembers( $node );
}
return $result;
}
/**
* Provides an opportunity for a descendant class implemenentation to take action when the main taxonomy is loaded
*/
public function afterMainTaxonomy()
{
// Do nothing - for now
}
/**
* This function is overridden to add the members to the parent node before it is deleted
*
* @param array $dimensionalNode A node which has element 'nodeclass' === 'dimensional'
* @param array $parentNode The parent node so it can be updated
* @return bool True if the dimensional information should be deleted
*/
protected function beforeDimensionalPruned( $dimensionalNode, &$parentNode )
{
return parent::beforeDimensionalPruned( $dimensionalNode, $parentNode );
// The dimensional information probably contains valid dimensional information
// That indicate which members of possible hypercubes are valid for the nodes
// of the parent.
$members = $this->getValidMembers( $dimensionalNode );
if ( count( $members ) )
{
$parentNode['members'] = $members;
}
return true;
}
/**
* This function provides an opportunity for a taxonomy to sanitize and/or translate a string
*
* @param string $text The text to be sanitized
* @param string $type An optional element type such as num:integer
* @param string $language An optional language locale
* @return string The sanitized string
*/
public function sanitizeText( $text, $type = null, $language = null )
{
$text = preg_replace( "/\[heading\]/", "", $text );
$text = preg_replace( "/\[Dimension\]/", "", $text );
$text = preg_replace( "/\[default\]/", "", $text );
$text = str_replace( utf8_encode( '£' ), "£", $text ); // This is necessary to make sure the whole of the unicode character is replaced.
return rtrim( $text );
}
/**
* Returns the value of $elemment formatted according to the type defined in the taxonomy
* @param array $element A representation of an element from an instance document
* @param XBRL_Instance $instance An instance of an instance class related to the $element
* @param bool $includeCurrency True if the returned monetary value should include a currency symbol
* @return mixed
*/
public function formattedValue( $element, $instance = null, $includeCurrency = true )
{
$value = $element['value'];
$type = XBRL_Instance::getElementType( $element );
switch ( $type )
{
case XBRL_Constants::$xbrliMonetaryItemType:
case 'xbrli:sharesItemType':
$element['value'] = str_replace( ',', '', $element['value'] );
return parent::formattedValue( $element, $instance, $includeCurrency );
case 'types:fixedItemType':
return parent::formattedValue( $element, $instance, $includeCurrency );
default:
return parent::formattedValue( $element, $instance, $includeCurrency );
}
}
/**
* Return the value of the element after removing any formatting.
* @param array $element
* @return float
* {@inheritDoc}
* @see XBRL::removeValueFormatting()
*/
public function removeNumberValueFormatting( $element )
{
return parent::removeNumberValueFormatting( $element );
}
/**
* Gets the alignment for the element based on the type
* @param string $namespace
* @param string $name
* @return string The alignment to use
*/
public function valueAlignmentForNamespace( $namespace, $name )
{
$prefix = "";
switch ( $namespace )
{
default:
return parent::valueAlignmentForNamespace( $namespace, $name );
}
$type = "$prefix:$name";
switch ( $type )
{
default:
return "left";
}
}
/**
* Get the default currency
*/
public function getDefaultCurrency()
{
return "GBP";
}
/**
* Return a default for the language code. Can be overridden.
*/
public function getDefaultLanguage()
{
return 'en';
}
/**
* Returns True if the $key is for a row that should be excluded.
* Overloads the implementation in XBRL
* @param string $key The key to lookup to determine whether the row should be excluded
* @param string $type The type of the item being tested (defaults to null)
* @return boolean
*/
public function excludeFromOutput( $key, $type = null )
{
if ( $key === 'http://www.xbrl.org/uk/cd/role/XBRL-Document-Information' ) return true;
return parent::excludeFromOutput( $key, $type );
}
/**
* Returns true if instance documents associated with the taxonomy normally provide opening balances.
* If they do not, then a user of the taxonomy knows to compute an opening balance from available information.
* Override in a descendent implementation.
* @return boolean
*/
public function openingBalancesSupplied()
{
return true;
}
/**
* Returns true if the element value with the $key is defined as one to display as text
* Can be overridden in a descendent.
* @param string $key The key to lookup to determine whether the row should be treated as text
* @param string $type The type of the element
* @return boolean Defaults to false
*/
public function treatAsText( $key, $type )
{
if ( in_array( $key, XBRL_IFRS::$textItems ) ) return true;
return parent::treatAsText( $key, $type );
}
/**
* Returns true if the element value with the $key is defined as one that should be used as a label - usually in tuple
* Can be overridden in a descendent.
* @param string $key The key to lookup to determine whether the row should be treated as a label
* @return boolean Defaults to false
*/
public function treatAsLabel( $key )
{
if ( isset( XBRL_IFRS::$labelItems[ $key ] ) ) return XBRL_IFRS::$labelItems[ $key ];
return parent::treatAsLabel( $key );
}
/**
* Whether all roles should be used when collecting primary items,
* @return bool True if all roles are to be used as the basis for collecting primary items
*/
public function useAllRoles()
{
return true;
}
}
?>