International Public Sector Accounting Standards (IPSAS) Reference Implementation

This is an XBRL-based report created using a prototype IPSAS XBRL taxonomy to demonstrate best practices for both XBRL taxonomy and XBRL report creation.

Summary

• Overview: (Human | Machine) This is an XBRL taxonomy and XBRL Intance shows the terms, associations between terms, assertions of the representation.
• Terms: (Human | Machine) These are the Terms.
• Associations: (Human | Machine) These are the Associations.
• Assertions: (Human | Machine, see individual XBRL formula files below) These are the Assertions.
• Structures: (Human | Machine) These are the Structures.
• Facts: (Human | Machine) These are the Facts which are reported.
• Rendering: (Human).

Validation results

• XBRL Validation of report model
• XBRL Validation of report (includes model validation)
• XBRL Calculations validation
• XBRL Formula validation
• Model structure (Human readable)
• Fundamental Accounting Concept Relations (Human readable)
• Disclosure Mechanics Validation Results (Human readable)
• Reporting Checklist Validation Results (Human readable)
• Human Readable XBRL Instance Review Tool (provided by XBRL Cloud)
• Download XBRL Cloud Evidence Package (review tool)

Files

• Base taxonomy associations
• Download ZIP Archive of All Files
• Raw XBRL Instance
• Inline XBRL Instance (autogenerated by XBRL Cloud)
• XBRL Taxonomy schema
• XBRL labels
• XBRL presentation relations
• XBRL calculation relations
• XBRL definition relations
• Rules
• Rules
• Rules
• Rules

XBRL Files for Disclosure Mechanics and Reporting Checklist Validation

• Disclosure Mechanics Rules (Machine readable)
• Disclosure Mechanics Rules (Human readable)
• Reporting Checklist