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US Financial
Reporting - Management's Discussion and Analysis (USFR-MDA) Taxonomy
Explanatory Note
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Summary Information
This is the home page of the US
Financial Reporting Management's Discussion and Analysis Taxonomy. Below
is summary information for this taxonomy:
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Status
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Final
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XBRL version
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XBRL Specification
2.1 dated 2003-12-31
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Release type
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Approved
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Date issued
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2005-02-28 (28
February 2005)
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Issued by
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XBRL-US
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Name
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US Financial
Reporting - Managements' Discussion and Analysis
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Description
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This taxonomy is intended
to provide information elements and relationships found in Management's
Discussion and Analysis that typically accompanies external financial reports
of public companies. The taxonomy was developed by the XBRL US Domain Working
Group.
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Namespace identifier
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http://www.xbrl.org/us/fr/rpt/mda/2005-02-28
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Recommended namespace prefix
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usfr-mda
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Relationship to other XBRL taxonomies
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This taxonomy does
not reference any other XBRL taxonomies. It is intended to be referenced by
other industry taxonomies such as the US-GAAP-CI taxonomy, a part of the
United States (US) Financial Reporting (FR) Taxonomy Framework.
Click
here to view a graphical
representation of how this taxonomy fits into the US Financial Reporting
Taxonomy Framework
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Physical location of taxonomy components
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http://www.xbrl.org/us/fr/rpt/mda/2005-02-28/usfr-mda-2005-02-28.xsd
(Schema)
http://www.xbrl.org/us/fr/rpt/mda/2005-02-28/usfr-mda-2005-02-28-label.xml
(Labels linkbase)
http://www.xbrl.org/us/fr/rpt/mda/2005-02-28/usfr-mda-2005-02-28-presentation.xml
(Presentation linkbase)
http://www.xbrl.org/us/fr/rpt/mda/2005-02-28/usfr-mda-2005-02-28-reference.xml
(References linkbase)
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Explanatory notes
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HTML
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Printout of
taxonomy elements
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Presentation
Report
PDF,
HTML
Elements Listed by
Label PDF,
HTML
Elements Listed by
Name HTML
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Sample instance
documents
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Note and
Disclaimer: These XBRL
documents are presented solely as theoretical examples of XBRL application
and should not be used or relied upon for any other purpose. XBRL-US
makes no representation as to their accuracy or completeness, nor that they
fairly represent the financial disclosure(s) of any financial reporting
entity, public or private. Further, neither XBRL-US nor its
members have audited, reviewed, compiled or performed any other professional
service in regard to the XBRL documents referenced below, nor in regard to
any electronic document from which such current document was prepared, nor
any schemas, linkbases or other meta data included therein or to which they
refer. We offer no opinion about the correctness, completeness,
timeliness, accuracy nor any other characteristic of this XBRL document,
documents from which it was prepared, nor any schemas, linkbases, or other
meta data to which they refer. Users should find the original document,
if such document exists, and read all disclaimers or opinions therein.
MetLife
Microsoft
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All DTS files
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ZIP
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Contact
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Brad Homer
XBRL Technical Manager
American Institute of Certified Public Accountants
bhomer@aicpa.org
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Incompatible
taxonomies
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There are no taxonomies
that are inherently incompatible with the taxonomies of the USFRTF.
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Defined roles
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The taxonomy contains no custom roles.
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Suggested linkbases
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None
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Errors
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N/A
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Copyright and License
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Copyright © 2005
XBRL-US® All Rights Reserved.
Copyright © 2005 AICPA® All Rights Reserved.
This taxonomy and
translations of it may be copied and furnished to others, and derivative
works that comment on or otherwise explain it or assist in its implementation
may be prepared, copied, published and distributed, in whole or in part,
without restriction of any kind, provided that:
1.
The above copyright notice and this paragraph are included on all such copies
and derivative works.
2.
A link or URL to the original taxonomy is included in all such copies and
derivative works.
However, this
taxonomy itself may not be modified in any way, such as by removing the
copyright notice or references to XBRL International or other organizations, except
as required to translate it into languages other than English. Members of
XBRL International and the taxonomy owners agree to grant certain licenses
under the XBRL International Intellectual Property Policy (www.xbrl.org/legal).
The name and
trademarks of XBRL International may NOT be used in advertising or publicity
pertaining to this document or its contents without specific, written prior
permission. Title to copyright in this document will at all times remain with
copyright holders.
By using and/or
copying this taxonomy, you (the licensee) agree that you have read,
understood, and will comply with the terms and conditions set out in this
document and in the Copyright, Intellectual Property and Trademarks documents
on www.xbrl.org/legal
This taxonomy and its
associated files are provided on an "AS IS" basis and XBRL
INTERNATIONAL AND THE OWNERS OF THE TAXONOMY DISCLAIM ALL WARRANTIES, EXPRESS
OR IMPLIED, INCLUDING BUT NOT LIMITED TO ANY WARRANTY THAT THE USE OF THE
INFORMATION HEREIN WILL NOT INFRINGE ANY RIGHTS OR ANY IMPLIED WARRANTIES OF
MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE.
Recipients of this
taxonomy are invited to submit, with their comments, notification of any
relevant patent rights and copyrights of which they are aware and to provide
supporting documentation.
The attention of
users of this taxonomy is directed to the possibility that its use may
require use of an invention covered by patent rights. XBRL International and
the owners of the taxonomy shall not be responsible for identifying patents
for which a license may be required by this taxonomy, or for conducting legal
inquiries into the legal validity or scope of those patents that are brought
to its attention. This taxonomy is prospective and advisory only. Prospective
users are responsible for protecting themselves against liability for
infringement of patents. XBRL International and the owners of this taxonomy
takes no position regarding the validity or scope of any intellectual
property or other rights that might be claimed to pertain to the
implementation or use of the technology defined by implied by the taxonomy or
the extent to which any license under such rights might or might not be
available; neither do they represent that they has made any effort to
identify any such rights. Members of XBRL International agree to grant
certain licenses under the XBRL International Intellectual Property Policy (www.xbrl.org/legal).
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Warranty
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ALL PARTIES
ACKNOWLEDGE THAT ALL INFORMATION PROVIDED AS PART OF THIS TAXONOMY OR ITS
ASSOCIATED FILES IS PROVIDED “AS IS” WITH NO WARRANTIES WHATSOEVER, WHETHER
EXPRESS, IMPLIED, STATUTORY, OR OTHERWISE, AND THE PARTIES EXPRESSLY DISCLAIM
ANY WARRANTY OF MERCHANTABILITY, FITNESS FOR ANY PARTICULAR PURPOSE,
NONINFRINGEMENT, OR TITLE, OR ANY WARRANTY OTHERWISE ARISING OUT OF ANY
PROPOSAL, RECOMMENDATION, OR SAMPLE; OR ANY WARRANTY THAT THE USE OF THE
CONTENTS OF THE TAXONOMY OR ITS ASSOCIATED FILES WILL NOT INFRINGE ANY THIRD
PARTY PATENTS, COPYRIGHTS, TRADEMARKS OR OTHER RIGHTS.
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Limitation of Liability
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IN NO EVENT WILL XBRL
INTERNATIONAL OR THE OWNERS OR AUTHORS OF THE TAXONOMY BE LIABLE TO ANY USER OR
ANY THIRD PARTY FOR THE COST OF PROCURING SUBSTITUTE GOODS OR SERVICES, LOST
PROFITS, LOSS OF USE, LOSS OF DATA OR ANY DIRECT, INDIRECT, CONSEQUENTIAL,
INCIDENTAL, PUNITIVE OR SPECIAL DAMAGES, WHETHER UNDER CONTRACT, TORT,
WARRANTY OR OTHERWISE, ARISING IN ANY WAY OUT OF THE USE OF THIS TAXONOMY OR
ITS ASSOCIATED FILES, OR THE PERFORMANCE OR IMPLEMENTATION OF THE CONTENTS
THEREOF OF ANY TYPE WHATSOEVER, WHETHER OR NOT SUCH PARTY HAD ADVANCE NOTICE
OF THE POSSIBILITY OF SUCH DAMAGES.
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Copyright © 2005 XBRL-US® All Rights Reserved.
Copyright © 2005 AICPA® All Rights Reserved.
The XBRL Logo is a registered trademark of XBRL International ® All Rights Reserved, used with permission.
XBRL International liability, trademark, document use, and software licensing rules apply.Copyright © 2005 XBRL-US® All Rights Reserved.
XBRL US Domain Working Group Chair:
Campbell
Pryde, CPA, KPMG
Editors of the Taxonomy (listed alphabetically):
Rob
Blake, Aucent
Glen Buter, CPA, BDO Siedman
Eric Cohen,
CPA, PricewaterhouseCoopers
Charlie Hoffman, CPA, UBMatrix
Brad Homer,
AICPA
Sal Mileti, CPA, Ernst & Young
Paul Penler, CPA, Ernst &
Young
Campbell Pryde, CPA, KPMG
Brad Saegesser, Moody’s KMV
Brian Staples, Bank of America
This Taxonomy Documentation describes
the eXtensible Business Reporting Language (XBRL) US Financial Reporting
Taxonomy: US Financial Reporting Managements Discussion
& Analysis (USFR-MDA). The USFR-MDA Taxonomy has been prepared by the XBRL-US
Domain Working Group, with feedback from other members of XBRL International
and the public at large.
This USFR-MDA Taxonomy is compliant
with the XBRL 2.1 Specification, dated 2003-12-31. It is a taxonomy used in
conjunction with other taxonomies to create XBRL instance documents dealing
with business reporting data.
Specifically, the USFR-MDA taxonomy represents the Management Discussion
& Analysis that typically accompanies the external financial statements of
publicly-held companies.
This document assumes a general
understanding of accounting and XBRL. If the reader desires additional
information relating to XBRL, the XBRL International web site (http://www.xbrl.org) is recommended.
The XBRL-US Domain Working Group is leading the development of
this eXtensible Business Reporting Language
(XBRL) Managements Discussion &
Analysis (USFR-MDA) Taxonomy for
the purpose of expressing the discussion by management that typically
accompanies publicly-held companies’ financial statements.
The purpose of this and other taxonomies
produced using XBRL is to supply a framework that will facilitate data exchange
among software applications used by companies and individuals as well as other
financial information stakeholders, such as lenders, investors, auditors,
attorneys, and regulators.
The authority for this
US-GAAP-CI Taxonomy is based upon US Generally Accepted Accounting Principles
(GAAP). The development of the taxonomy is based
upon input from accounting firms, technology companies and other domain experts
in the field of financial reporting. In addition, the specific content of
the taxonomy is based upon standards identified by the Financial Accounting
Standards Board (FASB) and other related standards organizations.
This
taxonomy is part of the XBRL US Financial Reporting Taxonomy Framework and can
be used in conjunction with the other taxonomies as depicted in Figure 1:
Figure 1:
Interrelationship of Taxonomies and Instance Document
The USFR-MDA Taxonomy is an Approved Final Taxonomy. Its
content and structure have been reviewed by both accounting and technical teams
that comprise XBRL-US and XBRL International.
XBRL Taxonomies can exist in two states insofar as XBRL International
Taxonomy Recognition Process (TRP) is concerned:
- Acknowledged – A royalty-free taxonomy that
the creators have asked XBRL International to list at XBRL.org; XBRL
International confirms only that the taxonomy is compliant with the XBRL
specification and is available free of royalties. This classification indicates
to the business user the degree of endorsement by XBRL International.
- Approved – A taxonomy which is technically
compliant with XBRL, is available on royalty free terms, follows best
practices prescribed by XBRL International (e.g. FRTA) and either has been
developed by XBRL International itself or that has followed a public
review process similar to XBRL International's own.
This taxonomy will be updated with
revisions for errors and new features within the following guidelines:
·
Since financial statements created using a
taxonomy must be available indefinitely, the taxonomy must be available
indefinitely. All updates will take the form of new versions of the taxonomy
with a different date. For example, the taxonomy http://www.xbrl.org/us/fr/rpt/mda/2004-08-15/usfr-mda-2004-08-15.xsd
will never change. New versions will be issued under a different name, such as http://www.xbrl.org/us/fr/rpt/mda/2004-12-31/usfr-mda-2004-12-31.xsd.
This will ensure that any taxonomy created will be available indefinitely.
- It
is anticipated that this taxonomy will be updated as required to
incorporate changes in generally accepted accounting principles and
business reporting norms.
Comments and feedback on either
accounting concepts within the taxonomy or technical aspects of the US Financial
Reporting Taxonomy Framework are welcome, particularly ideas to improve this
taxonomy. If you have a comment or feedback or wish to report an error, email
comments to Brad Homer (bhomer@aicpa.org).
Detailed responses will not be provided for
every comment submitted, however a summary of which feedback has been
incorporated will be provided.