Dear IHR and Hugh Wallis,

 

I am Kuo-hua Chou from Taiwan.

After reviewing the 2006-9-18 version of Dim 1.0, I have the following comments:

 

1. In Section 2.1, [Def, 3], the last sentence says, “Figure 1 demonstates a DTS.”

My comment: I believe it should be a DRS, rather than a DTS.

 

2. In Example 4, the value of the usable attribute is “false” in the CountriesDmain in link1.

My comment: Since the footnote of the figure says, “The valid members in the hc_CountriesDim dimension are {CountriesDomain | m_Argentina | m_France | m_India | m_Spain} for p_GrossProfit and p_Sales…” I believe the value of the usable attribute should be “true”. Otherwise the valid members should not include CountriesDmain.

Besides, I think Example 4 should be moved to Section 2.6. Because the example covers inheritance which is not dealt with until in Section 2.6.

 

3. In Example 6, I think you should add a RegionDim square in link1, and the two targetRoles should go through this square to the other two extended links. This figure and several other figures confused my students every time I explained to them that, strictly speaking, it’s not a correct figure. I believe Example 7 is a more appropriate figure to explain the technical contents of targetRoles.

 

4. The paragraph preceding Section 2.5.2.1 says, “The separation of the dimension item from the element actually appearing in the instance is necessary because relationships in the definition linkbase may only have a target in the xbrli:item or xbrli:tuple substitution group, but such a restriction on the domain itself would be neither necessary nor desirable.”

My comments: I suggest that you add a reference to the original document [XBRL 2.1, Section 5.2.6.1] so that people can more easily find out why.

 

5. I don’t think Example 19 is a good one. You’ve got to infer the results inversely from the right column. Since you have used “assuming...” in Example 9, I think you should also add some assumptions in Example 19.

 

Sincerely,

Kuo-hua Chou

Accounting Ph. D. candidate, National Cheng-chi University, Taiwan.

Lecturer, National Pingtung Institute of Commerce, Taiwan.

Email: ckhmike@ms4.hinet.net

Website: http://www.ais.npic.edu.tw/xbrl/