Some issues / suggestions with the Summary Reporting Contextual Data (SRCD) Module of XBRL GL :-
Mapping / Linking of Ledger Accounts to XBRL Financial Statements Line Items in Journal Entries – Issues therewith
Reclassification due to change in nature (Debit or Credit) of the period-ending Net Balance of the account
The Summary Reporting Contextual Data (SRCD) Public Working Draft (PWD 2) illustrates a single (1) <SummaryReportingElement> for every Ledger Account. However, in a number of factual instances the grouping of account in the Financial Statement depends upon the nature (Debit or Credit) of period-ending Net Balances of the Account.
For example – Depending upon the GAAP Terminology,
| Group of Accounts | Summary Reporting Element in case of DEBIT BALANCE | Summary Reporting Element in case of CREDIT BALANCE |
| Bankers | Cash with Banks | Loans from Banks-Term Loans, Cash Credit, Overdrafts, etc |
| Financers | Loans & Advances | Loans Received |
| Customers | Accounts Receivables | AcceptancesAdvances from Customers |
| Suppliers | Deposits or Advances to Suppliers | Accounts Payable |
Existing SRCD instances does not figure in the possibility of Reclassification of Ledger Accounts to different / another <SummaryReportingElement> owing to a change in the nature of period-ending Net Balance of the Ledger Account.
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One response to “Thoughts on Summary Reporting Contextual Data (SRCD) Module of XBRL GL”
Clarification received from Gianluca Garbellotto, XBRL GL:
In reality, mapping the same account to different [summaryReportingElement] depending on the accounting sign (debit/credit) can be easily achieved by leveraging the [debitCreditCode].