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To the left is a list of report frames (or reporting styles, report templates, report pallets) used by public companies that provide XBRL-based financial reports to the U.S. Securities and Exchange Commission. Click on the number of the report frame to see detailed information about each report frame. Or click on specific information. For more information please contact Charles.Hoffman@me.com or read Understanding Fundamental Accounting Concepts and Report Frames.
This information is provided as is without warranty and without restriction as to use. Consider it part of the public domain.
DOWNLOAD: You can download this ZIP file that contains the complete set of report frame information here: ReportFrames-2016-03-30_Public.zip.
CIK to REPORT FRAME CODE MAP: You can download this ZIP file that contains a mapping between CIK numbers and Report Frame Codes here: MapFromCIKtoReportFrameCode.zip. (This is used to know what company uses what report frame code)
VALIDATION RESULTS: The most current validation results for this metadata can be found here: Public Company XBRL-based Digital Financial Report Quality (2015-12-31).
COMBINED SCHEMA: An XBRL taxonomy schema which has all of the networks used by all report frames plus label relations, calculation relations, definiation relations can be found here: http://www.xbrlsite.com/2015/fro/us-gaap/html/ReportFrames/fac-combined.xsd.
HOW TO USE: A blog post that explains how to use this working prototype can be found here: Converting Hard Coded Fundamental Accounting Concept Rules to Metadata.
COMPARING REPORTING STYLES: A blog post and other information related to comparing reporting styles can be found here: Comparing Reporting Styles.
Report Frames: Fundamental Accounting Concepts and Relations Between Concepts (2016-03-30)
There are approximately 51 concepts which either every public company reports or can be imputed from other information explicitly reported. There are 22 relations which exist between these concepts, the relations rarely change. I refer to these as the 'fundamental accounting concepts' and relations between those concepts. The basic version of these fundamental accounting concepts can be found here.
While most public companies conform to that basic set of concepts and relations, a more sophistocated version of those relations needs to be expressed to cover all public companies due to (a) allowed variability in US GAAP and (b) the fact that different industry groups or entities which have different accounting activities report in different ways. I call these report frames and information about report frames can be found here and here.
Thank you to XBRL Cloud and 28msec for their help in perfecting this metadata.
To the extent possible under law,
the person who associated CC0
with this work has waived all copyright and related or neighboring
rights to this work.