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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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