Really Easy Converter from Excel to iXBRL
ABSTRACT: The Really Easy Converter from Excel to iXBRL (RECEiX) is an Excel proof-of-concept open source tool with an input of Excel spreadsheets and an output of (a) the corresponding extended XBRL taxonomy and (b) the iXBRL document. RECEiX fully follows the XBRL specifications, as inline XBRL, Dimensions and Taxonomy package, as well as Anchoring draft.
The iXBRL document can be displayed using whatever Internet browser (Microsoft Explorer, Mozilla Firefox, Google Chrome…) with the same layout that the Excel spreadsheets. The iXBRL document can be also processed by whatever XBRL processor, as Arelle open source suite, Openfiling iXBRL extractor, or any other XBRL tool. .
OBJECTIVES: The first objective is didactic, for software developers when creating iXBRL documents and extended XBRL taxonomies from scratch. The second objective is providing empirical evidence, for reporting entities and regulators, about iXBRL generation and consumption. The third objective is contributing to the European Securities and Markets Authority (ESMA) efforts on the European Single Electronic Format (ESEF), according to the European Parliament decisions about transparency in financial markets.
REQUISITES: Any Microsoft Excel version with VBA enabled. Stand alone: Internet is not required.
Generic iXBRL extractor to XBRL and Excel
This iXBRL extractor to XBRL and Excel is a simple Excel flat spreadsheet with a VBA program of 1200+ lines. Click the button and select your input iXBRL file: the VBA will extract for output file the corresponding XBRL instance document, while showing the content (the facts) in the spreadsheet. The errors detected are presented in a MsgBox and listed in a spreadsheet .It is GENERIC and not dependant of any XBRL taxonomy.
The iXBRLextractor follows the iXBRL recommendations Inline XBRL 1.1 and Transformation Registry 3 (versions 1 & 2 also included). NOT YET IMPLEMENTED: Some less used elements [ix:footnote / ix:relationship / xml:lang] and some formats [ixt:boolean / ixt:dates not having year & month & day or using Asiatic features]. Tested with the Conformance Suite 2017-10-11 BUT not all tests are passed, for different reasons.
In the Field Test for the European Single Electronic Format (ESEF) of the European Securities and Markets Authority (ESMA) the output format is iXBRL based in the ESEF Taxonomy. Each example is provided as an iXBRL file (in both versions, with and without iXBRL viewer) and the corresponding XBRL instance document. This iXBRLextractor has been also tested with these ESMA examples. The rationale is show how a simple iXBRL extractor can extend the current reporting frameworks based in XBRL for input files also in iXBRL, without other modifications.
The iXBRLextractor is open source and operational, delivered by the Openfiling Team of volunteers for ESEF testing. Next releases will include (1) Extractor from XBRL to Excel (2) Remaining elements (3) Remaining formats
Arelle is a much more complete generic solution, but its use requires a bit of knowledge. The only other open source is an XSLT-based generic tool, inlineXBRL Extractor (https://sourceforge.net/projects/inlinexbrl/), developed in 2009 by Evan Lenz and Diane Mueller for XBRL International, with Apache License V2.0. Please note that this project is no longer being actively maintained, and this extractor does not support Inline XBRL v1.1, or more recent versions of the Transformation Registry.
Comments welcomed to firstname.lastname@example.org !