XBRL Standards Focus Group

The XBRL Standards Focus Group includes a wide range of representatives from the software and accounting industries and has been convening regularly to confirm and communicate the strategies that will be used to incorporate the use of XBRL in the CDR. The group will address issues related to ensuring that the taxonomies developed for the Call Report are consistent with other banking frameworks and that any issues related to evolving standards specifications are addressed in a timely manner.

New Call Report-based Taxonomies and System Specifications

Draft versions of the Call Report taxonomies have been developed using Specification 2.1 of XBRL. Extensions to the XBRL Specification and other guidance and examples can be found in the FFIEC’s CDR Interchange Specification. The FFIEC has created Call Report taxonomies beginning with the March 31, 2001 through June 30, 2005 Call Report dates.

These taxonomies share about 125 items (concepts) with the Bank and Savings Institutions (BASI) taxonomy, which follows U.S. GAAP-General Accepted Accounting Principles. The Call Report taxonomies include a common reference (data names that follow the Federal Reserve Board’s Microdata Reference Manual--MDRM) that incorporates presentation views, business rule formulas, and report instructions.

Current CDR Interchange Specifications

Comments and quesions on these documents can be sent to the Software Vendor Focus Group.

We encourage users to subscribe to the FIND e-mail notification service to receive e-mails when documents have been posted and updates have been made to the FIND web site, including the posting of the sample taxonomies and system specification documents.

The following is a list of the organizations currently on the XBRL Standards Focus Group for the Call Report Modernization Initiative. Contact information for the participating organizations is forthcoming.

XBRL Focus Group
FFIEC Jon Wisnieski	Unisys George Cross	PWC Walter Hamscher	UBMatrix Charles Hoffman	Edgar OnLine Liv Watson	Microsoft Rob Blake

Documents

"The Value of XBRL and Web-Enabled Business Reporting" flowchart (PDF)*
Text Transcript PDF File* | MS Word*

"XBRL - The Means to Effective Business Reporting" flowchart (PDF)*
Text Transcript PDF File* | MS Word*

"XBRL - Benefiting External Stakeholders Benefits You" flowchart (PDF)*
Text Transcript PDF File* | MS Word*

* © 2003 XPLANE.com, Ernst & Young LLP.

XBRL in the New Call Reporting Process: PowerPoint Presentation

This presentation is provided as an introduction to XBRL. To answer specific questions about XBRL, contact us.

Available Formats:
PowerPoint Presentation PPT File**
Text Transcript PDF File | MS Word

** Users without Microsoft PowerPoint can download the free PowerPoint Viewer 97 from www.microsoft.com

Focus Groups