A Calculated Risk

A detailed investigation into the complexities and limitations of XBRL Calculations
by: Shawn Rush, CompSci Resources, LLC


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: www.compsciresources.com.

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 "Accounting for the Calculation Conundrum." A forum to share your thoughts or questions is provided at the conclusion of that blog.

Previous  Table of Contents | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | pdf