As we have shown, there are many considerations when applying XBRL calculations. The rules governing their use can appear
complicated and overwhelming. There are limitations in the specification that add further confusion and can leave filers
unsure as to whether or not they are applying calculations correctly. Many of the concerns can be addressed by a better
understanding of the rules governing XBRL calculations especially with respect to contexts. As validation tools improve
and the filer community becomes more educated in the nuances of the specification, calculations can shift from being a
source of frustration to a source of confidence in the validity of XBRL data.
About the Author
Shawn Rush is a Senior Software Engineer at CompSci Resources, LLC. He earned a degree in Systems Engineering from the
University of Virginia and has extensive experience consulting a wide array of clients on the XBRL specification and
developing XBRL-related software products. Mr. Rush is a co-inventor of CompSci's patented XBRL technology that automates
the review, organization, tagging, and analysis of data for generating XBRL documents.
If you would like to connect with Mr. Rush on LinkedIn, please follow
this link to his page.
CompSci's LinkedIn page can be found
by clicking here,
and you can learn more about the company on its website:
Questions & Comments
If you would like to comment or ask Mr. Rush some follow-up questions on this subject, please do so by visiting our related blog
for the Calculation Conundrum." A forum to share your thoughts or questions is provided at the conclusion of that blog.