Merge pull request #892 from austinmatherne-wk/XT-3107

Merge ESEF and ESEF 2022 Plugins
Arelle · Oct 6, 2023 · b07cf0c · b07cf0c
2 parents a6aa9b0 + 376a75a
commit b07cf0c
Show file tree

Hide file tree

Showing 26 changed files with 2,901 additions and 3,816 deletions.
diff --git a/arelle/ValidateXbrl.py b/arelle/ValidateXbrl.py
@@ -79,7 +79,6 @@ class ValidateXbrl:
     ixdsRoleRefURIs: dict[Any, Any]
     ixdsArcroleRefURIs: dict[Any, Any]
     unconsolidated: bool
-    validateESEFplugin: bool
     priorFormulaOptionsRunIDs: str | None
     primaryItems: set[Any]
     remoteResourceLocElements: set[ModelObject]

diff --git a/arelle/plugin/validate/ESEF/Const.py b/arelle/plugin/validate/ESEF/Const.py
@@ -1,68 +1,129 @@
-'''
-Filer Guidelines: esma32-60-254_esef_reporting_manual.pdf
-
+"""
 See COPYRIGHT.md for copyright information.
-'''
+"""
 from __future__ import annotations
+
 import regex as re
-from typing import Any, Callable
+
+from arelle import XbrlConst
+from arelle.FunctionIxt import ixtNamespaces
 from arelle.ModelValue import QName, qname
-from arelle.XbrlConst import all, notAll, hypercubeDimension, dimensionDomain, domainMember, dimensionDefault, widerNarrower
+from arelle.XmlValidate import lexicalPatterns
+
+styleIxHiddenPattern = re.compile(r"(.*[^\w]|^)-esef-ix-hidden\s*:\s*([\w.-]+).*")
+styleCssHiddenPattern = re.compile(r"(.*[^\w]|^)display\s*:\s*none([^\w].*|$)")
+datetimePattern = lexicalPatterns["XBRLI_DATEUNION"]
+docTypeXhtmlPattern = re.compile(r"^<!(?:DOCTYPE\s+)\s*html(?:PUBLIC\s+)?(?:.*-//W3C//DTD\s+(X?HTML)\s)?.*>$", re.IGNORECASE)
+
+FOOTNOTE_LINK_CHILDREN = frozenset((
+    XbrlConst.qnLinkLoc,
+    XbrlConst.qnLinkFootnoteArc,
+    XbrlConst.qnLinkFootnote,
+    XbrlConst.qnIXbrl11Footnote,
+))
+
+PERCENT_TYPE = qname("{http://www.xbrl.org/dtr/type/numeric}num:percentItemType")
+
+IXT_NAMESPACES = frozenset((
+    ixtNamespaces["ixt v4"],  # only tr4 or newer REC is currently recommended
+    ixtNamespaces["ixt v5"],
+))
+
+browserMaxBase64ImageLength = 5242880  # 5MB
 
-browserMaxBase64ImageLength = 5242880 # 5MB
+supportedImgTypes = {
+    True: ("gif", "jpg", "jpeg", "png"),  # file extensions
+    False: ("gif", "jpeg", "png")  # mime types: jpg is not a valid mime type
+}
 
-esefTaxonomyNamespaceURIs = {
+esefTaxonomyNamespaceURIs2021 = frozenset((
     "http://xbrl.ifrs.org/taxonomy/20",
+))
+
+esefTaxonomyNamespaceURIs = frozenset((
     "http://xbrl.ifrs.org/taxonomy/20",
-    }
+    "https://xbrl.ifrs.org/taxonomy/20",
+))
 
 disallowedURIsPattern = re.compile(
     "http://xbrl.ifrs.org/taxonomy/[0-9-]{10}/full_ifrs/full_ifrs-cor_[0-9-]{10}[.]xsd|"
     "http://www.esma.europa.eu/taxonomy/[0-9-]{10}/esef_all.xsd"
-    )
+)
 
+esefCorNsPattern = re.compile(
+    r"https?://www\.esma\.europa\.eu/taxonomy/[0-9-]{10}/esef_cor"
+)
 
-DefaultDimensionLinkroles = ("http://www.esma.europa.eu/xbrl/role/cor/ifrs-dim_role-990000",)
-LineItemsNotQualifiedLinkrole = "http://www.esma.europa.eu/xbrl/role/cor/esef_role-999999"
+DefaultDimensionLinkroles2021 = (
+    "http://www.esma.europa.eu/xbrl/role/cor/ifrs-dim_role-990000",
+)
 
-qnDomainItemTypes = {qname("{http://www.xbrl.org/dtr/type/non-numeric}nonnum:domainItemType"),
-                     qname("{http://www.xbrl.org/dtr/type/2020-01-21}nonnum:domainItemType")}
+DefaultDimensionLinkroles = (
+    "https://www.esma.europa.eu/xbrl/role/cor/ifrs-dim_role-990000",  # preferred, new spec
+    "http://www.esma.europa.eu/xbrl/role/cor/ifrs-dim_role-990000",
+)
+
+LineItemsNotQualifiedLinkroles2021 = (
+    "http://www.esma.europa.eu/xbrl/role/cor/esef_role-999999",
+)
+
+LineItemsNotQualifiedLinkroles = (
+    "https://www.esma.europa.eu/xbrl/role/cor/esef_role-999999",  # preferred, new spec
+    "http://www.esma.europa.eu/xbrl/role/cor/esef_role-999999",
+)
 
+qnDomainItemTypes = frozenset((
+    qname("{http://www.xbrl.org/dtr/type/non-numeric}nonnum:domainItemType"),
+    qname("{http://www.xbrl.org/dtr/type/2020-01-21}nonnum:domainItemType"),
+))
 
 linkbaseRefTypes = {
     "http://www.xbrl.org/2003/role/calculationLinkbaseRef": "cal",
     "http://www.xbrl.org/2003/role/definitionLinkbaseRef": "def",
     "http://www.xbrl.org/2003/role/labelLinkbaseRef": "lab",
     "http://www.xbrl.org/2003/role/presentationLinkbaseRef": "pre",
-    "http://www.xbrl.org/2003/role/referenceLinkbaseRef": "ref"
-    }
+    "http://www.xbrl.org/2003/role/referenceLinkbaseRef": "ref",
+}
 
 filenamePatterns = {
     "cal": "{base}-{date}_cal.xml",
     "def": "{base}-{date}_def.xml",
     "lab": "{base}-{date}_lab-{lang}.xml",
     "pre": "{base}-{date}_pre.xml",
-    "ref": "{base}-{date}_ref.xml"
-    }
+    "ref": "{base}-{date}_ref.xml",
+}
 
 filenameRegexes = {
     "cal": r"(.{1,})-[0-9]{4}-[0-9]{2}-[0-9]{2}_cal[.]xml$",
     "def": r"(.{1,})-[0-9]{4}-[0-9]{2}-[0-9]{2}_def[.]xml$",
     "lab": r"(.{1,})-[0-9]{4}-[0-9]{2}-[0-9]{2}_lab-[a-zA-Z]{1,8}(-[a-zA-Z0-9]{1,8})*[.]xml$",
     "pre": r"(.{1,})-[0-9]{4}-[0-9]{2}-[0-9]{2}_pre[.]xml$",
-    "ref": r"(.{1,})-[0-9]{4}-[0-9]{2}-[0-9]{2}_ref[.]xml$"
-    }
+    "ref": r"(.{1,})-[0-9]{4}-[0-9]{2}-[0-9]{2}_ref[.]xml$",
+}
 
-mandatory: set[QName] = set() # mandatory element qnames
+mandatory: set[QName] = set()  # mandatory element qnames
 
 # hidden references
-untransformableTypes = {"anyURI", "base64Binary", "hexBinary", "NOTATION", "QName", "time",
-                        "token", "language"}
+untransformableTypes = frozenset((
+    "anyURI",
+    "base64Binary",
+    "hexBinary",
+    "NOTATION",
+    "QName",
+    "time",
+    "token",
+    "language",
+))
 
-esefDefinitionArcroles = {
-    all, notAll, hypercubeDimension, dimensionDomain, domainMember, dimensionDefault,
-    widerNarrower
-    }
+esefDefinitionArcroles = frozenset((
+    XbrlConst.all,
+    XbrlConst.notAll,
+    XbrlConst.hypercubeDimension,
+    XbrlConst.dimensionDomain,
+    XbrlConst.domainMember,
+    XbrlConst.dimensionDefault,
+    XbrlConst.widerNarrower,
+))
 
 esefPrimaryStatementPlaceholderNames = (
     # to be augmented with future IFRS releases as they come known, as well as further PFS placeholders
@@ -72,16 +133,20 @@
     "StatementOfCashFlowsAbstract",
     "StatementOfChangesInEquityAbstract",
     "StatementOfChangesInNetAssetsAvailableForBenefitsAbstract",
-    "StatementOfProfitOrLossAndOtherComprehensiveIncomeAbstract"
-    )
+    "StatementOfProfitOrLossAndOtherComprehensiveIncomeAbstract",
+)
 
-esefStatementsOfMonetaryDeclarationNames = {
+esefStatementsOfMonetaryDeclarationNames = frozenset((
     # from Annex II para 1
     "StatementOfFinancialPositionAbstract",
     "StatementOfProfitOrLossAndOtherComprehensiveIncomeAbstract"
     "StatementOfChangesInEquityAbstract",
     "StatementOfCashFlowsAbstract",
-    }
+))
+
+esefNotesStatementConcepts = frozenset((
+    "NotesAccountingPoliciesAndMandatoryTags",
+))
 
 esefMandatoryElementNames2020 = (
     "NameOfReportingEntityOrOtherMeansOfIdentification",
@@ -93,8 +158,8 @@
     "PrincipalPlaceOfBusiness",
     "DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
     "NameOfParentEntity",
-    "NameOfUltimateParentOfGroup"
-    )
+    "NameOfUltimateParentOfGroup",
+)
 
 esefMandatoryElementNames2022 = (
     "AddressOfRegisteredOfficeOfEntity",
@@ -342,7 +407,7 @@
     "StatementOfIFRSCompliance",
 )
 
-htmlEventHandlerAttributes = set((
+htmlEventHandlerAttributes = frozenset((
     "onabort",
     "onafterprint",
     "onbeforeprint",
@@ -416,7 +481,7 @@
     "onwheel",
 ))
 
-svgEventAttributes = set((
+svgEventAttributes = frozenset((
     "onabort",
     "onactivate",
     "onafterprint",
@@ -495,5 +560,5 @@
     "onunload",
     "onvolumechange",
     "onwaiting",
-    "onzoom"
+    "onzoom",
 ))
diff --git a/arelle/plugin/validate/ESEF/Dimensions.py b/arelle/plugin/validate/ESEF/Dimensions.py
@@ -1,25 +1,29 @@
-'''
-Filer Guidelines: ESMA_ESEF Manula 2019.pdf
-
+"""
 See COPYRIGHT.md for copyright information.
-'''
+"""
 from __future__ import annotations
+
 from collections import defaultdict
 from typing import Any, List, cast
+
+import regex as re
+
+from arelle import XbrlConst
 from arelle.ModelDtsObject import ModelConcept, ModelLink
 from arelle.ModelObject import ModelObject
 from arelle.PrototypeDtsObject import PrototypeObject
-from arelle import XbrlConst
-from .Const import LineItemsNotQualifiedLinkrole, DefaultDimensionLinkroles
-from .Util import isExtension, isInEsefTaxonomy
-import regex as re
 from arelle.ValidateXbrl import ValidateXbrl
 from arelle.typing import TypeGetText
+from .Util import isExtension, isInEsefTaxonomy
 
 _: TypeGetText  # Handle gettext
 
 
-def checkFilingDimensions(val: ValidateXbrl) -> None:
+def checkFilingDimensions(
+    val: ValidateXbrl,
+    defaultDimensionLinkroles: tuple[str, ...],
+    lineItemsNotQualifiedLinkroles: tuple[str, ...],
+) -> None:
 
     val.primaryItems = set() # concepts which are line items (should not also be dimension members
     val.domainMembers = set()  # concepts which are dimension domain members
@@ -32,7 +36,6 @@ def addDomMbrs(sourceDomMbr: ModelConcept, ELR: str, membersSet: set[ModelConcep
         if isinstance(sourceDomMbr, ModelConcept) and sourceDomMbr not in membersSet:
             membersSet.add(sourceDomMbr)
             for domMbrRel in val.modelXbrl.relationshipSet(XbrlConst.domainMember, ELR).fromModelObject(sourceDomMbr):
-                #if domMbrRel.isUsable:
                 addDomMbrs(domMbrRel.toModelObject, domMbrRel.consecutiveLinkrole, membersSet)
 
     for hasHypercubeArcrole in (XbrlConst.all, XbrlConst.notAll):
@@ -73,26 +76,14 @@ def addDomMbrs(sourceDomMbr: ModelConcept, ELR: str, membersSet: set[ModelConcep
                             if isinstance(dom, ModelConcept):
                                  addDomMbrs(dom, dimDomRel.consecutiveLinkrole, hcMembers)
                 val.domainMembers.update(hcMembers)
-                if hasHcRel.linkrole == LineItemsNotQualifiedLinkrole or hcMembers:
+                if hasHcRel.linkrole in lineItemsNotQualifiedLinkroles or hcMembers:
                     for hcPrimaryItem in hcPrimaryItems:
                         if not hcPrimaryItem.isAbstract:
                             elrPrimaryItems[hasHcRel.linkrole].add(hcPrimaryItem)
                             elrPrimaryItems["*"].add(hcPrimaryItem) # members of any ELR
                 hcPrimaryItems.clear()
                 hcMembers.clear()
 
-    # find primary items with other dimensions in
-    #for ELR, priItems in elrPrimaryItems.items():
-    #    if ELR != LineItemsNotQualifiedLinkrole:
-    #        # consider any pri item in not reported non-dimensionally
-    #        i = set(hcPrimaryItem
-    #                for hcPrimaryItem in (priItems & elrPrimaryItems.get(LineItemsNotQualifiedLinkrole, set()))
-    #                if not any(not f.context.qnameDims for f in val.modelXbrl.factsByQname.get(hcPrimaryItem.qname,())))
-    #        if i:
-    #            val.modelXbrl.warning("ESEF.3.4.2.extensionTaxonomyLineItemIncorrectlyLinkedToNonDimensionallyQualifiedHypercube",
-    #                _("Dimensional line item SHOULD NOT also be linked to \"not dimensionally qualified\" hypercube from %(linkrole)s, primary item %(qnames)s"),
-    #                modelObject=i, linkrole=ELR, qnames=", ".join(sorted(str(c.qname) for c in i)))
-
     # reported pri items not in LineItemsNotQualifiedLinkrole
     nsExcl = val.authParam.get("lineItemsNotDimQualExclusionNsPattern")
     if nsExcl:
@@ -102,24 +93,13 @@ def addDomMbrs(sourceDomMbr: ModelConcept, ELR: str, membersSet: set[ModelConcep
             if any(not f.context.qnameDims for f in facts if f.context is not None)
             for concept in (val.modelXbrl.qnameConcepts.get(qn),)
             if concept is not None and
-               concept not in elrPrimaryItems.get(LineItemsNotQualifiedLinkrole, set()) and
+               not any(concept in elrPrimaryItems.get(lr, set()) for lr in lineItemsNotQualifiedLinkroles) and
                concept not in elrPrimaryItems.get("*", set()) and
                (not nsExcl or not nsExclPat.match(cast(str, qn.namespaceURI))))
     if i:
         val.modelXbrl.error("ESEF.3.4.2.extensionTaxonomyLineItemNotLinkedToAnyHypercube",
             _("Line items that do not require any dimensional information to tag data MUST be linked to the dedicated \"Line items not dimensionally qualified\" hypercube in %(linkrole)s declared in esef_cor.xsd, primary item %(qnames)s"),
-            modelObject=i, linkrole=LineItemsNotQualifiedLinkrole, qnames=", ".join(sorted(str(c.qname) for c in i)))
-    # pri items in LineItemsNotQualifiedLinkrole which are not used in report non-dimensionally
-    # check no longer in Filer Manual as of 2021
-    #i = set(hcPrimaryItem
-    #       for hcPrimaryItem in elrPrimaryItems.get(LineItemsNotQualifiedLinkrole, set())
-    #       if not any(not f.context.qnameDims
-    #                  for f in val.modelXbrl.factsByQname.get(hcPrimaryItem.qname,())
-    #                  if f.context is not None))
-    #if i:
-    #    val.modelXbrl.warning("ESEF.3.4.2.extensionTaxonomyLineItemIncorrectlyLinkedToNonDimensionallyQualifiedHypercube",
-    #        _("Dimensional line item not reported non-dimensionally has no need to be linked to \"not dimensionally qualified\" hypercube %(linkrole)s, primary item %(qnames)s"),
-    #        modelObject=i, linkrole=LineItemsNotQualifiedLinkrole, qnames=", ".join(sorted(str(c.qname) for c in i)))
+            modelObject=i, linkrole=lineItemsNotQualifiedLinkroles[0], qnames=", ".join(sorted(str(c.qname) for c in i)))
 
     # check ELRs with WiderNarrower relationships
     elrsContainingDimensionalRelationships = set(
@@ -166,7 +146,7 @@ def addDomMbrs(sourceDomMbr: ModelConcept, ELR: str, membersSet: set[ModelConcep
                             val.modelXbrl.error("ESEF.3.4.3.extensionTaxonomyOverridesDefaultMembers",
                                 _("The extension taxonomy MUST not modify (prohibit and/or override) default members assigned to dimensions by the ESEF taxonomy."),
                                 modelObject=linkChild)
-                    if modelLink.role not in DefaultDimensionLinkroles:
+                    if modelLink.role not in defaultDimensionLinkroles:
                         val.modelXbrl.error("ESEF.3.4.3.dimensionDefaultLinkrole",
                             _("Each dimension in an issuer specific extension taxonomy MUST be assigned to a default member in the ELR with role URI http://www.esma.europa.eu/xbrl/role/cor/ifrs-dim_role-990000, but linkrole used is %(linkrole)s."),
                             modelObject=linkChild, linkrole=modelLink.role)