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ifrs-gp 2006 - child abstract items

From
bill palmer <>
To
"" <>
Date
2006-09-05T17:18:47Z
ID
<>
Thread
ifrs-gp 2006 - child abstract items
Two tuples in the "ifrs-gp-2006-08-15.xsd" contain child elements which
themselves are declared with an attribute abstract="true". This I
believe would cause these items to be unusable in a schema-validated
instance.

TUPLE
DefinedBenefitPlan
CHILD HAVING @abstract="true"
 EffectsOfChangesOfOnePercentagePointInAssumedMedicalCostTrendRates
 ExpenseRecognisedInProfitAndLossStatementTotal


TUPLE
AmountForCurrentAnnualPeriodAndPreviousFourAnnualPeriods
CHILD HAVING @abstract="true"
 ExperienceAdjustmentArisingOnPlanAssetsExpressedAsAmountOrPercentageOfPlanAssetsAtBalanceSheetDate

 ExperienceAdjustmentArisingOnPlanLiabilitiesExpressedAsAmountOrPercentageOfPlanLiabilitiesAtBalanceSheetDate

From a general development perspective, the way I can notice these
anomalies is enlightening. Basically it is through better presentation
of schemas in terms of sequence, tuple participation and meta-data on
attributes. As a result, I have less interest in the sequence of schemas
(which have been conveniently, yet  nonsensically, mixed  alphabetically
by name), because we must look at <xsd:element>s  in an xbrl schema
sorted on various combinations of  "attributes". The same routine
sorting and summary applies to any xbrl schema of typical items..

regards,

bill p
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