HOME - Logical Theory Describing Financial Report
This set of web pages provides information relating the
logical theory that describes a financial report and implementing that theory using XBRL. For additional information, please see the INDEX page.
OMG's SBRM formally documents a logical conceptulization of a business report in both human-readable and machine-readable models. For more information see
Standard Business Report Model (SBRM).
The focus here is on financial reports which is a specialization of a business report.
Ultimately, SBRM will the foundation of this logical conceptulization of a financial report once that standard is finalized.
Special Theory of Machine-based Automated Communication of Semantic Information of Financial Statements explains what is trying to be achieved and more importantly HOW to achieve it.
Overview of SBRM for Business Professionals and Technical Professionals
UML (DRAFT): UML diagrams of SBRM (currently a DRAFT until these are finalized).
Terms: Information about the terms that make up SBRM.
Axioms: Information about the axioms (rules) that make up SBRM.
Associations (Informal): Information about the associations between terms defined by the axioms.
List (Human readable) (Informal): Information about the terms and associations between terms in the form of a list.
List (Machine readable) (Informal): Information about the terms and associations between terms in the form of a list.
List (Machine readable XBRL) (Informal): Information about the terms and associations between terms in the form of a list.
Narrative: Narrative describing the logical conceptualization of a business report defined by SBRM.
Primer: Primer which explains the basics of implementing SBRM.
Method: Best practices method for implementing SBRM.
Framework: Best practices technical framework for implementing SBRM.
Profile: Best practices XBRL technical profile for implementing SBRM.
Examples: Examples of implementing SBRM.
Conformance Suite: Conformance suite for testing your implementation of SBRM.
Proof: Proves that everything works as expected in implementation of SBRM.
Very basic examples of implementing XBRL using SBRM
Some of the Supporters of SBRM
Last updated: 8/8/2020 7:38:08 AM