litexbrl 0.0.2 → 0.0.3

data/spec/tdnet/summary_spec.rb

@@ -9,35 +9,30 @@ module LiteXBRL
       let(:dir) { File.expand_path '../../data/tdnet/summary', __FILE__ }
 
       describe ".find_consolidation" do
-        it "連結" do
-          consolidation = Summary.send(:find_consolidation, doc("#{dir}/ja-cons-2013-q1.xbrl"))
-          expect(consolidation).to eq("Consolidated")
-        end
-
         it "非連結" do
-          consolidation = Summary.send(:find_consolidation, doc("#{dir}/ja-noncons-q1.xbrl"))
+          consolidation = Summary.send(:find_consolidation, doc("#{dir}/jp-noncons-q1.xbrl"))
           expect(consolidation).to eq("NonConsolidated")
         end
       end
 
       describe ".find_season" do
         it "Q1" do
-          season = Summary.send(:find_season, doc("#{dir}/ja-cons-2013-q1.xbrl"), "Consolidated")
+          season = Summary.send(:find_season, doc("#{dir}/jp-cons-2013-q1.xbrl"), "Consolidated")
           expect(season).to eq("AccumulatedQ1")
         end
 
         it "Q2" do
-          season = Summary.send(:find_season, doc("#{dir}/ja-cons-2013-q2.xbrl"), "Consolidated")
+          season = Summary.send(:find_season, doc("#{dir}/jp-cons-2013-q2.xbrl"), "Consolidated")
           expect(season).to eq("AccumulatedQ2")
         end
 
         it "Q3" do
-          season = Summary.send(:find_season, doc("#{dir}/ja-cons-2013-q3.xbrl"), "Consolidated")
+          season = Summary.send(:find_season, doc("#{dir}/jp-cons-2013-q3.xbrl"), "Consolidated")
           expect(season).to eq("AccumulatedQ3")
         end
 
         it "Q4" do
-          season = Summary.send(:find_season, doc("#{dir}/ja-cons-2013-q4.xbrl"), "Consolidated")
+          season = Summary.send(:find_season, doc("#{dir}/jp-cons-2013-q4.xbrl"), "Consolidated")
           expect(season).to eq("Year")
         end
       end
@@ -54,77 +49,563 @@ module LiteXBRL
         end
       end
 
-      describe ".parse" do
-        context "連結・第1四半期" do
-          let(:xbrl) { Summary.parse("#{dir}/ja-cons-2013-q1.xbrl") }
+      describe ".find_value_tse_t_ed" do
+        context "要素が取得できない" do
+          let(:doc) { double "doc", at_xpath: nil }
+          let(:item) { ['NetSales'] }
 
-          it do
-            expect(xbrl.code).to eq('4368')
-            expect(xbrl.year).to eq(2013)
-            expect(xbrl.quarter).to eq(1)
-
-            expect(xbrl.net_sales).to eq(6818)
-            expect(xbrl.operating_income).to eq(997)
-            expect(xbrl.ordinary_income).to eq(957)
-            expect(xbrl.net_income).to eq(543)
-            expect(xbrl.net_income_per_share).to eq(86.21)
+          it "nilを返す" do
+            val = Summary.send(:find_value_tse_t_ed, doc, item, nil)
+            expect(val).to be_nil
           end
         end
+      end
+
+      describe ".read doc" do
+        context '日本会計基準' do
+          context "連結・第1四半期" do
+            let(:xbrl) { Summary.read doc("#{dir}/jp-cons-2013-q1.xbrl") }
+            let(:summary) { xbrl[:summary] }
+            let(:results_forecast) { xbrl[:results_forecast].first }
+
+            it do
+              expect(summary[:code]).to eq('4368')
+              expect(summary[:year]).to eq(2013)
+              expect(summary[:month]).to eq(3)
+              expect(summary[:quarter]).to eq(1)
+
+              expect(summary[:net_sales]).to eq(6818)
+              expect(summary[:operating_income]).to eq(997)
+              expect(summary[:ordinary_income]).to eq(957)
+              expect(summary[:net_income]).to eq(543)
+              expect(summary[:net_income_per_share]).to eq(86.21)
 
-        context "連結・第2四半期" do
-          let(:xbrl) { Summary.parse("#{dir}/ja-cons-2013-q2.xbrl") }
+              expect(summary[:change_in_net_sales]).to eq(-0.118)
+              expect(summary[:change_in_operating_income]).to eq(-0.225)
+              expect(summary[:change_in_ordinary_income]).to eq(-0.222)
+              expect(summary[:change_in_net_income]).to eq(-0.545)
 
-          it do
-            expect(xbrl.code).to eq('4368')
-            expect(xbrl.year).to eq(2013)
-            expect(xbrl.quarter).to eq(2)
+              expect(summary[:prior_net_sales]).to eq(7727)
+              expect(summary[:prior_operating_income]).to eq(1287)
+              expect(summary[:prior_ordinary_income]).to eq(1230)
+              expect(summary[:prior_net_income]).to eq(1192)
+              expect(summary[:prior_net_income_per_share]).to eq(189.29)
 
-            expect(xbrl.net_sales).to eq(13740)
-            expect(xbrl.operating_income).to eq(1863)
-            expect(xbrl.ordinary_income).to eq(1777)
-            expect(xbrl.net_income).to eq(1056)
-            expect(xbrl.net_income_per_share).to eq(167.60)
+              expect(summary[:change_in_prior_net_sales]).to eq(0.03)
+              expect(summary[:change_in_prior_operating_income]).to eq(0.117)
+              expect(summary[:change_in_prior_ordinary_income]).to eq(0.186)
+              expect(summary[:change_in_prior_net_income]).to eq 0.947
+
+              expect(results_forecast[:forecast_net_sales]).to eq(30000)
+              expect(results_forecast[:forecast_operating_income]).to eq(3700)
+              expect(results_forecast[:forecast_ordinary_income]).to eq(3600)
+              expect(results_forecast[:forecast_net_income]).to eq(2000)
+              expect(results_forecast[:forecast_net_income_per_share]).to eq(317.4)
+
+              expect(results_forecast[:change_in_forecast_net_sales]).to eq(0.062)
+              expect(results_forecast[:change_in_forecast_operating_income]).to eq(-0.053)
+              expect(results_forecast[:change_in_forecast_ordinary_income]).to eq(-0.059)
+              expect(results_forecast[:change_in_forecast_net_income]).to eq(-0.203)
+            end
+          end
+
+          context "連結・第2四半期" do
+            let(:xbrl) { Summary.read doc("#{dir}/jp-cons-2013-q2.xbrl") }
+            let(:summary) { xbrl[:summary] }
+            let(:results_forecast) { xbrl[:results_forecast].first }
+
+            it do
+              expect(summary[:code]).to eq('4368')
+              expect(summary[:year]).to eq(2013)
+              expect(summary[:month]).to eq(3)
+              expect(summary[:quarter]).to eq(2)
+
+              expect(summary[:net_sales]).to eq(13740)
+              expect(summary[:operating_income]).to eq(1863)
+              expect(summary[:ordinary_income]).to eq(1777)
+              expect(summary[:net_income]).to eq(1056)
+              expect(summary[:net_income_per_share]).to eq(167.60)
+              expect(results_forecast[:forecast_net_sales]).to eq(30000)
+              expect(results_forecast[:forecast_operating_income]).to eq(3700)
+              expect(results_forecast[:forecast_ordinary_income]).to eq(3600)
+              expect(results_forecast[:forecast_net_income]).to eq(2000)
+              expect(results_forecast[:forecast_net_income_per_share]).to eq(317.4)
+            end
+          end
+
+          context "連結・第3四半期" do
+            let(:xbrl) { Summary.read doc("#{dir}/jp-cons-2013-q3.xbrl") }
+            let(:summary) { xbrl[:summary] }
+            let(:results_forecast) { xbrl[:results_forecast].first }
+
+            it do
+              expect(summary[:code]).to eq('4368')
+              expect(summary[:year]).to eq(2013)
+              expect(summary[:month]).to eq(3)
+              expect(summary[:quarter]).to eq(3)
+
+              expect(summary[:net_sales]).to eq(20793)
+              expect(summary[:operating_income]).to eq(2772)
+              expect(summary[:ordinary_income]).to eq(2720)
+              expect(summary[:net_income]).to eq(1655)
+              expect(summary[:net_income_per_share]).to eq(262.79)
+              expect(results_forecast[:forecast_net_sales]).to eq(30000)
+              expect(results_forecast[:forecast_operating_income]).to eq(3700)
+              expect(results_forecast[:forecast_ordinary_income]).to eq(3600)
+              expect(results_forecast[:forecast_net_income]).to eq(2000)
+              expect(results_forecast[:forecast_net_income_per_share]).to eq(317.4)
+            end
+          end
+
+          context "連結・第4四半期" do
+            let(:xbrl) { Summary.read doc("#{dir}/jp-cons-2013-q4.xbrl") }
+            let(:summary) { xbrl[:summary] }
+            let(:results_forecast) { xbrl[:results_forecast].first }
+
+            it do
+              expect(summary[:code]).to eq('4368')
+              expect(summary[:year]).to eq(2013)
+              expect(summary[:month]).to eq(3)
+              expect(summary[:quarter]).to eq(4)
+
+              expect(summary[:net_sales]).to eq(27355)
+              expect(summary[:operating_income]).to eq(3223)
+              expect(summary[:ordinary_income]).to eq(3231)
+              expect(summary[:net_income]).to eq(1903)
+              expect(summary[:net_income_per_share]).to eq(302.11)
+
+              expect(summary[:change_in_net_sales]).to eq(-0.032)
+              expect(summary[:change_in_operating_income]).to eq(-0.175)
+              expect(summary[:change_in_ordinary_income]).to eq(-0.155)
+              expect(summary[:change_in_net_income]).to eq(-0.241)
+
+              expect(summary[:prior_net_sales]).to eq(28247)
+              expect(summary[:prior_operating_income]).to eq(3908)
+              expect(summary[:prior_ordinary_income]).to eq(3826)
+              expect(summary[:prior_net_income]).to eq(2508)
+              expect(summary[:prior_net_income_per_share]).to eq(398.04)
+
+              expect(summary[:change_in_prior_net_sales]).to eq -0.066
+              expect(summary[:change_in_prior_operating_income]).to eq -0.157
+              expect(summary[:change_in_prior_ordinary_income]).to eq -0.122
+              expect(summary[:change_in_prior_net_income]).to eq 0.076
+
+              expect(results_forecast[:forecast_net_sales]).to eq(30000)
+              expect(results_forecast[:forecast_operating_income]).to eq(3500)
+              expect(results_forecast[:forecast_ordinary_income]).to eq(3400)
+              expect(results_forecast[:forecast_net_income]).to eq(2000)
+              expect(results_forecast[:forecast_net_income_per_share]).to eq(317.4)
+
+              expect(results_forecast[:change_in_forecast_net_sales]).to eq(0.097)
+              expect(results_forecast[:change_in_forecast_operating_income]).to eq(0.086)
+              expect(results_forecast[:change_in_forecast_ordinary_income]).to eq(0.052)
+              expect(results_forecast[:change_in_forecast_net_income]).to eq(0.051)
+            end
+          end
+
+          context "業種：銀行" do
+            let(:xbrl) { Summary.read doc("#{dir}/jp-bk-cons-2014-q1.xbrl") }
+            let(:summary) { xbrl[:summary] }
+
+            it do
+              expect(summary[:code]).to eq('8361')
+              expect(summary[:year]).to eq(2014)
+              expect(summary[:month]).to eq(3)
+              expect(summary[:quarter]).to eq(1)
+
+              expect(summary[:net_sales]).to eq(28278)
+              expect(summary[:operating_income]).to eq(5079)
+              expect(summary[:ordinary_income]).to eq(5079)
+              expect(summary[:net_income]).to eq(4521)
+              expect(summary[:net_income_per_share]).to eq(12.82)
+            end
+          end
+
+          context '業種：証券' do
+            let(:xbrl) { Summary.read doc("#{dir}/jp-se-cons-2014-q1.xbrl") }
+            let(:summary) { xbrl[:summary] }
+
+            it do
+              expect(summary[:code]).to eq('8601')
+              expect(summary[:year]).to eq(2014)
+              expect(summary[:month]).to eq(3)
+              expect(summary[:quarter]).to eq(1)
+
+              expect(summary[:net_sales]).to eq(183082)
+              expect(summary[:operating_income]).to eq(62307)
+              expect(summary[:ordinary_income]).to eq(65087)
+              expect(summary[:net_income]).to eq(57297)
+              expect(summary[:net_income_per_share]).to eq(33.72)
+            end
+          end
+
+          context '業種：保険' do
+            let(:xbrl) { Summary.read doc("#{dir}/jp-in-cons-2014-q1.xbrl") }
+            let(:summary) { xbrl[:summary] }
+
+            it do
+              expect(summary[:code]).to eq('8715')
+              expect(summary[:year]).to eq(2014)
+              expect(summary[:month]).to eq(3)
+              expect(summary[:quarter]).to eq(1)
+
+              expect(summary[:net_sales]).to eq(4394)
+              expect(summary[:operating_income]).to eq(113)
+              expect(summary[:ordinary_income]).to eq(113)
+              expect(summary[:net_income]).to eq(68)
+              expect(summary[:net_income_per_share]).to eq(3.96)
+            end
           end
-        end
 
-        context "連結・第3四半期" do
-          let(:xbrl) { Summary.parse("#{dir}/ja-cons-2013-q3.xbrl") }
+          context '業種：営業収益' do
+            let(:xbrl) { Summary.read doc("#{dir}/jp-oprv-cons-2014-q1.xbrl") }
+            let(:summary) { xbrl[:summary] }
 
-          it do
-            expect(xbrl.code).to eq('4368')
-            expect(xbrl.year).to eq(2013)
-            expect(xbrl.quarter).to eq(3)
+            it do
+              expect(summary[:code]).to eq('8289')
+              expect(summary[:year]).to eq(2014)
+              expect(summary[:month]).to eq(2)
+              expect(summary[:quarter]).to eq(1)
 
-            expect(xbrl.net_sales).to eq(20793)
-            expect(xbrl.operating_income).to eq(2772)
-            expect(xbrl.ordinary_income).to eq(2720)
-            expect(xbrl.net_income).to eq(1655)
-            expect(xbrl.net_income_per_share).to eq(262.79)
+              expect(summary[:net_sales]).to eq(24866)
+              expect(summary[:operating_income]).to eq(117)
+              expect(summary[:ordinary_income]).to eq(101)
+              expect(summary[:net_income]).to eq(89)
+              expect(summary[:net_income_per_share]).to eq(3.88)
+            end
+          end
+
+          context '業種：営業収入' do
+            let(:xbrl) { Summary.read doc("#{dir}/jp-oprvsp-cons-2014-q1.xbrl") }
+            let(:summary) { xbrl[:summary] }
+
+            it do
+              expect(summary[:code]).to eq('9946')
+              expect(summary[:year]).to eq(2014)
+              expect(summary[:month]).to eq(2)
+              expect(summary[:quarter]).to eq(1)
+
+              expect(summary[:net_sales]).to eq(33307)
+              expect(summary[:operating_income]).to eq(240)
+              expect(summary[:ordinary_income]).to eq(563)
+              expect(summary[:net_income]).to eq(113)
+              expect(summary[:net_income_per_share]).to eq(3.92)
+            end
+          end
+
+          context '業種：営業総収入' do
+            let(:xbrl) { Summary.read doc("#{dir}/jp-goprv-cons-2013-q4.xbrl") }
+            let(:summary) { xbrl[:summary] }
+
+            it do
+              expect(summary[:code]).to eq('8028')
+              expect(summary[:year]).to eq(2013)
+              expect(summary[:month]).to eq(2)
+              expect(summary[:quarter]).to eq(4)
+
+              expect(summary[:net_sales]).to eq(334087)
+              expect(summary[:operating_income]).to eq(43107)
+              expect(summary[:ordinary_income]).to eq(45410)
+              expect(summary[:net_income]).to eq(25020)
+              expect(summary[:net_income_per_share]).to eq(263.57)
+            end
+          end
+
+          context '業種：完成工事高' do
+            let(:xbrl) { Summary.read doc("#{dir}/jp-nsco-cons-2013-q4.xbrl") }
+            let(:summary) { xbrl[:summary] }
+
+            it do
+              expect(summary[:code]).to eq('1861')
+              expect(summary[:year]).to eq(2013)
+              expect(summary[:month]).to eq(3)
+              expect(summary[:quarter]).to eq(4)
+
+              expect(summary[:net_sales]).to eq(260753)
+              expect(summary[:operating_income]).to eq(-1167)
+              expect(summary[:ordinary_income]).to eq(65)
+              expect(summary[:net_income]).to eq(-1083)
+              expect(summary[:net_income_per_share]).to eq(-5.91)
+            end
           end
         end
 
-        context "連結・第4四半期" do
-          let(:xbrl) { Summary.parse("#{dir}/ja-cons-2013-q4.xbrl") }
+        context '米国会計基準' do
+          context '売上高：NetSales' do
+            let(:xbrl) { Summary.read doc("#{dir}/us-cons-2014-q1.xbrl") }
+            let(:summary) { xbrl[:summary] }
+            let(:results_forecast) { xbrl[:results_forecast].first }
+
+            it do
+              expect(summary[:code]).to eq('7203')
+              expect(summary[:year]).to eq(2014)
+              expect(summary[:month]).to eq(3)
+              expect(summary[:quarter]).to eq(1)
 
-          it do
-            expect(xbrl.code).to eq('4368')
-            expect(xbrl.year).to eq(2013)
-            expect(xbrl.quarter).to eq(4)
+              expect(summary[:net_sales]).to eq(6255319)
+              expect(summary[:operating_income]).to eq(663383)
+              expect(summary[:ordinary_income]).to eq(724163)
+              expect(summary[:net_income]).to eq(562194)
+              expect(summary[:net_income_per_share]).to eq(177.45)
 
-            expect(xbrl.net_sales).to eq(27355)
-            expect(xbrl.operating_income).to eq(3223)
-            expect(xbrl.ordinary_income).to eq(3231)
-            expect(xbrl.net_income).to eq(1903)
-            expect(xbrl.net_income_per_share).to eq(302.11)
+              expect(summary[:change_in_net_sales]).to eq 0.137
+              expect(summary[:change_in_operating_income]).to eq 0.879
+              expect(summary[:change_in_ordinary_income]).to eq 0.744
+              expect(summary[:change_in_net_income]).to eq 0.936
+
+              expect(summary[:prior_net_sales]).to eq 5501573
+              expect(summary[:prior_operating_income]).to eq 353143
+              expect(summary[:prior_ordinary_income]).to eq 415203
+              expect(summary[:prior_net_income]).to eq 290347
+              expect(summary[:prior_net_income_per_share]).to eq 91.68
+
+              expect(summary[:change_in_prior_net_sales]).to eq 0.599
+#              expect(summary[:change_in_prior_operating_income]).to eq -0.157
+#              expect(summary[:change_in_prior_ordinary_income]).to eq -0.122
+#              expect(summary[:change_in_prior_net_income]).to eq 0.076
+
+              expect(results_forecast[:forecast_net_sales]).to eq(24000000)
+              expect(results_forecast[:forecast_operating_income]).to eq(1940000)
+              expect(results_forecast[:forecast_ordinary_income]).to eq(2030000)
+              expect(results_forecast[:forecast_net_income]).to eq(1480000)
+              expect(results_forecast[:forecast_net_income_per_share]).to eq(467.09)
+
+              expect(results_forecast[:change_in_forecast_net_sales]).to eq 0.088
+              expect(results_forecast[:change_in_forecast_operating_income]).to eq 0.469
+              expect(results_forecast[:change_in_forecast_ordinary_income]).to eq 0.446
+              expect(results_forecast[:change_in_forecast_net_income]).to eq 0.538
+            end
+          end
+
+          context '売上高：OperatingRevenues' do
+            let(:xbrl) { Summary.read doc("#{dir}/us-oprv-cons-2014-q1.xbrl") }
+            let(:summary) { xbrl[:summary] }
+
+            it do
+              expect(summary[:code]).to eq('9432')
+              expect(summary[:year]).to eq(2014)
+              expect(summary[:month]).to eq(3)
+              expect(summary[:quarter]).to eq(1)
+
+              expect(summary[:net_sales]).to eq(2609117)
+              expect(summary[:operating_income]).to eq(348926)
+              expect(summary[:ordinary_income]).to eq(356084)
+              expect(summary[:net_income]).to eq(166717)
+              expect(summary[:net_income_per_share]).to eq(141.29)
+            end
+          end
+
+          context '売上高：NetSalesAndOperatingRevenuesUS' do
+            let(:xbrl) { Summary.read doc("#{dir}/us-nsoprv-cons-2014-q1.xbrl") }
+            let(:summary) { xbrl[:summary] }
+
+            it do
+              expect(summary[:code]).to eq('6758')
+              expect(summary[:year]).to eq(2014)
+              expect(summary[:month]).to eq(3)
+              expect(summary[:quarter]).to eq(1)
+
+              expect(summary[:net_sales]).to eq(1712712)
+              expect(summary[:operating_income]).to eq(36357)
+              expect(summary[:ordinary_income]).to eq(46253)
+              expect(summary[:net_income]).to eq(3480)
+              expect(summary[:net_income_per_share]).to eq(3.44)
+            end
+          end
+
+          context '売上高：TotalRevenuesUS' do
+            let(:xbrl) { Summary.read doc("#{dir}/us-tr-ibit-cons-2013-q4.xbrl") }
+            let(:summary) { xbrl[:summary] }
+
+            it do
+              expect(summary[:code]).to eq('8604')
+              expect(summary[:year]).to eq(2013)
+              expect(summary[:month]).to eq(3)
+              expect(summary[:quarter]).to eq(4)
+
+              expect(summary[:net_sales]).to eq(2079943)
+              expect(summary[:operating_income]).to eq(237730)
+              expect(summary[:ordinary_income]).to eq(237730)
+              expect(summary[:net_income]).to eq(107234)
+              expect(summary[:net_income_per_share]).to eq(29.04)
+            end
+          end
+
+          context '営業利益：OperatingIncome' do
+            let(:xbrl) { Summary.read doc("#{dir}/us-oi-cons-2014-q1.xbrl") }
+            let(:summary) { xbrl[:summary] }
+
+            it do
+              expect(summary[:code]).to eq('6752')
+              expect(summary[:year]).to eq(2014)
+              expect(summary[:month]).to eq(3)
+              expect(summary[:quarter]).to eq(1)
+
+              expect(summary[:net_sales]).to eq(1824515)
+              expect(summary[:operating_income]).to eq(64201)
+              expect(summary[:ordinary_income]).to eq(122612)
+              expect(summary[:net_income]).to eq(107831)
+              expect(summary[:net_income_per_share]).to eq(46.65)
+            end
+          end
+
+          context '営業利益：BasicNetIncomePerShareUS' do
+            let(:xbrl) { Summary.read doc("#{dir}/us-bnip-cons-2014-q1.xbrl") }
+            let(:summary) { xbrl[:summary] }
+
+            it do
+              expect(summary[:code]).to eq('7267')
+              expect(summary[:year]).to eq(2014)
+              expect(summary[:month]).to eq(3)
+              expect(summary[:quarter]).to eq(1)
+
+              expect(summary[:net_sales]).to eq(2834095)
+              expect(summary[:operating_income]).to eq(184963)
+              expect(summary[:ordinary_income]).to eq(172035)
+              expect(summary[:net_income]).to eq(122499)
+              expect(summary[:net_income_per_share]).to eq(67.97)
+            end
+          end
+
+          context '営業利益：IncomeBeforeIncomeTaxesUS' do
+            let(:xbrl) { Summary.read doc("#{dir}/us-tr-ibit-cons-2013-q4.xbrl") }
+            let(:summary) { xbrl[:summary] }
+
+            it do
+              expect(summary[:code]).to eq('8604')
+              expect(summary[:year]).to eq(2013)
+              expect(summary[:month]).to eq(3)
+              expect(summary[:quarter]).to eq(4)
+
+              expect(summary[:net_sales]).to eq(2079943)
+              expect(summary[:operating_income]).to eq(237730)
+              expect(summary[:ordinary_income]).to eq(237730)
+              expect(summary[:net_income]).to eq(107234)
+              expect(summary[:net_income_per_share]).to eq(29.04)
+            end
+          end
+
+          context '経常利益：IncomeFromContinuingOperationsBeforeIncomeTaxesUS' do
+            let(:xbrl) { Summary.read doc("#{dir}/us-ifco-cons-2013-q4.xbrl") }
+            let(:summary) { xbrl[:summary] }
+
+            it do
+              expect(summary[:code]).to eq('6502')
+              expect(summary[:year]).to eq(2013)
+              expect(summary[:month]).to eq(3)
+              expect(summary[:quarter]).to eq(4)
+
+              expect(summary[:net_sales]).to eq(5800281)
+              expect(summary[:operating_income]).to eq(194316)
+              expect(summary[:ordinary_income]).to eq(155553)
+              expect(summary[:net_income]).to eq(77533)
+              expect(summary[:net_income_per_share]).to eq(18.31)
+            end
+          end
+
+          context '純利益：IncomeBeforeMinorityInterestUS' do
+            let(:xbrl) { Summary.read doc("#{dir}/us-ibmi-cons-2013-q4.xbrl") }
+            let(:summary) { xbrl[:summary] }
+
+            it do
+              expect(summary[:code]).to eq('6981')
+              expect(summary[:year]).to eq(2013)
+              expect(summary[:month]).to eq(3)
+              expect(summary[:quarter]).to eq(4)
+
+              expect(summary[:net_sales]).to eq(681021)
+              expect(summary[:operating_income]).to eq(58636)
+              expect(summary[:ordinary_income]).to eq(59534)
+              expect(summary[:net_income]).to eq(42386)
+              expect(summary[:net_income_per_share]).to eq(200.81)
+            end
           end
         end
-      end
 
-      describe ".parse_string" do
-        let(:xbrl) { Summary.parse_string(File.read("#{dir}/ja-cons-2013-q1.xbrl")) }
+        context 'IFRS' do
+          context '売上高：NetSalesIFRS' do
+            let(:xbrl) { Summary.read doc("#{dir}/ifrs-cons-2014-q1.xbrl") }
+            let(:summary) { xbrl[:summary] }
+            let(:results_forecast) { xbrl[:results_forecast].first }
+
+            it do
+              expect(summary[:code]).to eq('5202')
+              expect(summary[:year]).to eq(2014)
+              expect(summary[:month]).to eq(3)
+              expect(summary[:quarter]).to eq(1)
+
+              expect(summary[:net_sales]).to eq(150690)
+              expect(summary[:operating_income]).to eq(-398)
+              expect(summary[:ordinary_income]).to eq(-5364)
+              expect(summary[:net_income]).to eq(-7112)
+              expect(summary[:net_income_per_share]).to eq(-7.88)
 
-        it do
-          expect(xbrl.year).to eq(2013)
+              expect(summary[:change_in_net_sales]).to eq 0.148
+#              expect(summary[:change_in_operating_income]).to eq 0.879
+#              expect(summary[:change_in_ordinary_income]).to eq 0.744
+#              expect(summary[:change_in_net_income]).to eq 0.936
+
+              expect(summary[:prior_net_sales]).to eq 131221
+              expect(summary[:prior_operating_income]).to eq -8509
+              expect(summary[:prior_ordinary_income]).to eq -12181
+              expect(summary[:prior_net_income]).to eq -11123
+              expect(summary[:prior_net_income_per_share]).to eq -12.33
+
+              expect(summary[:change_in_prior_net_sales]).to eq -0.096
+#              expect(summary[:change_in_prior_operating_income]).to eq -0.157
+#              expect(summary[:change_in_prior_ordinary_income]).to eq -0.122
+#              expect(summary[:change_in_prior_net_income]).to eq 0.076
+
+              expect(results_forecast[:forecast_net_sales]).to eq(600000)
+              expect(results_forecast[:forecast_operating_income]).to eq(3000)
+              expect(results_forecast[:forecast_ordinary_income]).to eq(-15000) # ForecastProfitBeforeIncomeTaxIFRS
+              expect(results_forecast[:forecast_net_income]).to eq(-21000)
+              expect(results_forecast[:forecast_net_income_per_share]).to eq(-23.27)  # ForecastBasicEarningPerShareIFRS
+
+              expect(results_forecast[:change_in_forecast_net_sales]).to eq 0.151
+#              expect(results_forecast[:change_in_forecast_operating_income]).to eq 0.469
+#              expect(results_forecast[:change_in_forecast_ordinary_income]).to eq 0.446
+#              expect(results_forecast[:change_in_forecast_net_income]).to eq 0.538
+            end
+          end
+
+          context '売上高：OperatingRevenuesIFRS、営業利益：ProfitBeforeTaxIFRS' do
+            let(:xbrl) { Summary.read doc("#{dir}/ifrs-or-cons-2014-q1.xbrl") }
+            let(:summary) { xbrl[:summary] }
+
+            it do
+              expect(summary[:code]).to eq('8698')
+              expect(summary[:year]).to eq(2014)
+              expect(summary[:month]).to eq(3)
+              expect(summary[:quarter]).to eq(1)
+
+              expect(summary[:net_sales]).to eq(16866)
+              expect(summary[:operating_income]).to eq(8407)
+              expect(summary[:ordinary_income]).to eq(8407)
+              expect(summary[:net_income]).to eq(5144)
+              expect(summary[:net_income_per_share]).to eq(1751.61)
+              # TODO 業績予想のテスト追加
+            end
+          end
+
+          context '売上高：SalesIFRS' do
+            let(:xbrl) { Summary.read doc("#{dir}/ifrs-sa-cons-2014-q1.xbrl") }
+            let(:summary) { xbrl[:summary] }
+
+            it do
+              expect(summary[:code]).to eq('7741')
+              expect(summary[:year]).to eq(2014)
+              expect(summary[:month]).to eq(3)
+              expect(summary[:quarter]).to eq(1)
+
+              expect(summary[:net_sales]).to eq(100425)
+              expect(summary[:operating_income]).to eq(20123)
+              expect(summary[:ordinary_income]).to eq(20123)
+              expect(summary[:net_income]).to eq(12302)
+              expect(summary[:net_income_per_share]).to eq(28.51)
+              # TODO 業績予想のテスト追加
+            end
+          end
         end
       end