New package type for US-GAAP base taxonomies

Author: bseddon

TaxonomyPackageTypes.json

@@ -4,6 +4,7 @@
 	"classNames": [
 		"XBRL_ESMA_ESEF_Package",
 		"XBRL_IFRS_Package",
+		"XBRL_USGAAP_Package",
 		"XBRL_TaxonomyPackage", 
 		"XBRL_SEC_JSON_Package", 
 		"XBRL_SEC_XML_Package", 

XBRL-USGAAP-Package.php

@@ -0,0 +1,144 @@
+<?php
+/**
+ * XBRL IFRS Taxonomy Package handler
+ *
+ * @author Bill Seddon
+ * @version 0.9
+ * @Copyright (C) 2018 Lyquidity Solutions Limited
+ *
+ * This program is free software: you can redistribute it and/or modify
+ * it under the terms of the GNU General Public License as published by
+ * the Free Software Foundation, either version 3 of the License, or
+ * (at your option) any later version.
+ *
+ * This program is distributed in the hope that it will be useful,
+ * but WITHOUT ANY WARRANTY; without even the implied warranty of
+ * MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+ * GNU General Public License for more details.
+ *
+ * You should have received a copy of the GNU General Public License
+ * along with this program.  If not, see <http://www.gnu.org/licenses/>.
+ *
+ */
+
+/**
+ * Implements functions to read an IFRS taxonomy package
+ */
+class XBRL_USGAAP_Package extends XBRL_TaxonomyPackage
+{
+	/**
+	 * Notes about using this package instance
+	 * @var string
+	 */
+	const notes = <<<EOT
+Uses the path of the entry point in the taxonomyPackage.xml file to determine the path to use in the cache.
+This should be the same as the value used in the schemaRef element in the instance document.
+The 'identifier' value in the taxonomyPackage.xml file appears to be the namespace of the taxonomy.\n\n
+The static array '\$defaultEntryPoints' will need to be updated each time there is a new taxonomy release
+to add a new default entry point.\n\n
+EOT;
+
+	/**
+	 * This will need to be updated when a new taxonomy is released
+	 * @var array Indexed by publication date
+	 */
+	private static $defaultEntryPoints = array(
+		'2016-01-31' => 'http://xbrl.fasb.org/us-gaap/2016/entire/us-gaap-entryPoint-all-2016-01-31.xsd',
+		'2017-01-31' => 'http://xbrl.fasb.org/us-gaap/2017/entire/us-gaap-entryPoint-all-2017-01-31.xsd',
+		'2018-01-31' => 'http://xbrl.fasb.org/us-gaap/2018/entire/us-gaap-entryPoint-all-2018-01-31.xsd',
+		'2019-01-31' => 'http://xbrl.fasb.org/us-gaap/2019/entire/us-gaap-entryPoint-all-2019-01-31.xsd',
+		'2020-01-31' => 'http://xbrl.fasb.org/us-gaap/2020/entire/us-gaap-entryPoint-all-2020-01-31.xsd'
+	);
+
+	/**
+	 *
+	 * @param \ZipArchive $zipArchive
+	 */
+	public function __construct( $zipArchive )
+	{
+		$this->skipEntryPoints = array(
+			'http://xbrl.fasb.org/us-gaap/2017/entire/us-gaap-entryPoint-all-2017-01-31.xsd'
+		);
+
+		parent::__construct( $zipArchive );
+	}
+
+	/**
+	 * Returns true if the zip file represents a package that meets the taxonomy package specification
+	 * {@inheritDoc}
+	 * @see XBRL_Package::isPackage()
+	 */
+	public function isPackage()
+	{
+		if ( ! parent::isPackage() ) return false;
+
+		// If it is a package then is an IFRS taxonomy package?
+		// A US-GAAP package is characterised by having one or more of the
+		// package entry points be the entry points in the XBRL_US_GAAP_2015 entry point list
+		// and no instance document.
+		// Check the entry points first because they are already in an array.
+		foreach ( $this->getSchemaEntryPoints() as $entryPoint )
+		{
+			if ( XBRL::startsWith( $entryPoint, "http://xbrl.fasb.org/us-gaap/" ) ) return true;
+		}
+
+		return false;
+	}
+
+	/**
+	 * Returns false
+	 * @param string $schemaFile
+	 * @return bool
+	 * @final
+	 */
+	public function isExtensionTaxonomy( $schemaFile = null )
+	{
+		return false;
+	}
+
+	/**
+	 * Workout which file is the schema file
+	 * @return void
+	 * @throws "tpe:schemaFileNotFound"
+	 */
+	protected function determineSchemaFile()
+	{
+		if ( ! is_null( $this->schemaFile ) ) return;
+
+		$schemaFilesList = $this->getSchemaEntryPoints();
+
+		if ( count( $schemaFilesList ) == 0 )
+		{
+			throw XBRL_TaxonomyPackageException::withError( "tpe:schemaFileNotFound", "The package does not contain a schema (.xsd) file" );
+		}
+
+		foreach ( $schemaFilesList as $schemaFile )
+		{
+			$actualUri = $this->getActualUri( $schemaFile );
+			$content = $this->getFile( $actualUri );
+			if ( $content )
+			{
+				$schemaNamespace = $this->getTargetNamespace( $schemaFile, $content );
+
+				$this->setUrlMap( $schemaNamespace, $schemaFile );
+
+				if ( isset( XBRL_IFRS_Package::$defaultEntryPoints[ $this->publicationDate ] ) &&
+						XBRL_IFRS_Package::$defaultEntryPoints[ $this->publicationDate ] == $schemaFile )
+				{
+					$this->schemaNamespace = $schemaNamespace;
+					$this->schemaFile = $schemaFile;
+				}
+			}
+		}
+	}
+
+	/**
+	 * Returns the name of the XBRL class that supports S GAAP pckage contents
+	 * {@inheritDoc}
+	 * @see XBRL_Package::getXBRLClassname()
+	 */
+	public function getXBRLClassname()
+	{
+		return "XBRL_US_GAAP_2015";
+	}
+}