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.

This document, 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

Very basic examples of implementing XBRL using SBRM

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Some of the Supporters of SBRM

Last updated: 8/8/2020 7:38:08 AM

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