http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/rss.xml Digital Business Reporting Logical Model Metapatterns (2013-05-15) en-us Tue, 28 May 2013 11:09:48 GMT Tue, 28 May 2013 11:09:48 GMT http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/Index.html Manual CharlesHoffman@olywa.net (Charles Hoffman) CharlesHoffman@olywa.net (Charles Hoffman) http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC01-FlatHierarchy/FlatHierarchy-SampleInstance.xml Metapattern. One level flat hierarchy. No computations. Tue, 28 May 2013 11:09:48 GMT http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC01-FlatHierarchy/FlatHierarchy-SampleInstance.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC02-NestedHierarchy/NestedHierarchy-SampleInstance.xml Variation of hierarchy. Multi-level hierarchy. No computations. Tue, 28 May 2013 11:09:48 GMT http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC02-NestedHierarchy/NestedHierarchy-SampleInstance.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC03-SimpleRollUp/SimpleRollUp-SampleInstance.xml Metapattern. Simple hierarchy of numeric facts with a roll up type of computation. Computation where A + B + n = Total. Tue, 28 May 2013 11:09:48 GMT http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC03-SimpleRollUp/SimpleRollUp-SampleInstance.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC04-NestedRollUp/NestedRollUp-SampleInstance.xml Variation of roll up. Nesting one roll up inside another roll up. Tue, 28 May 2013 11:09:48 GMT http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC04-NestedRollUp/NestedRollUp-SampleInstance.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC05-InvertedRollUp/InvertedRollUp-SampleInstance.xml Variation of roll up. Multi-level nested roll up. Multiple levels of nested roll ups. Tue, 28 May 2013 11:09:48 GMT http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC05-InvertedRollUp/InvertedRollUp-SampleInstance.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC06-MultipleRollUps/MultipleRollUps-SampleInstance.xml Variation of roll up. One total rolled up in more than one way forcing roll ups to be expressed within separate networks. Tue, 28 May 2013 11:09:48 GMT http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC06-MultipleRollUps/MultipleRollUps-SampleInstance.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC07-SimpleRollForward/SimpleRollForward-SampleInstance.xml Metapattern. Simple roll forward of one balance. Also known as movement analysis. Reconciles the changes between two balances, beginning balance + changes = ending balance. Tue, 28 May 2013 11:09:48 GMT http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC07-SimpleRollForward/SimpleRollForward-SampleInstance.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC08-ComplexRollForward/ComplexRollForward-SampleInstance.xml Variation of roll forward. Roll forward of multiple balances which roll up. Tue, 28 May 2013 11:09:48 GMT http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC08-ComplexRollForward/ComplexRollForward-SampleInstance.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC09-SimpleCompoundFact/SimpleCompoundFact-SampleInstance.xml Metapattern. Set of facts which go together to form a compound fact. Facts are held together by an axis. Tue, 28 May 2013 11:09:48 GMT http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC09-SimpleCompoundFact/SimpleCompoundFact-SampleInstance.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC10-RepeatingFact/RepeatingFact-SampleInstance.xml Variation of compound fact. Similar to simple compound fact, points out that fact can repeat. Tue, 28 May 2013 11:09:48 GMT http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC10-RepeatingFact/RepeatingFact-SampleInstance.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC11-MultiplePeriodsCompoundFact/MultiplePeriodsCompoundFact-SampleInstance.xml Variation of compound fact. Simple compound fact which has more than one period disclosed within the compound fact. Tue, 28 May 2013 11:09:48 GMT http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC11-MultiplePeriodsCompoundFact/MultiplePeriodsCompoundFact-SampleInstance.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC12-RollForwardInCompoundFact/RollForwardInCompoundFact-SampleInstance.xml Variation of compound fact. Roll forward within a compound fact. Tue, 28 May 2013 11:09:48 GMT http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC12-RollForwardInCompoundFact/RollForwardInCompoundFact-SampleInstance.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC13-NestedCompoundFact/NestedCompoundFact-SampleInstance.xml Variation of compound fact. Compound fact nested within another compound fact. Tue, 28 May 2013 11:09:48 GMT http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC13-NestedCompoundFact/NestedCompoundFact-SampleInstance.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC14-ReconciliationOfBalance/ReconciliationOfBalance-SampleInstance.xml Variation of roll up. Reconciliation of a balance with another balance. (Note that this is not a roll forward.) Tue, 28 May 2013 11:09:48 GMT http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC14-ReconciliationOfBalance/ReconciliationOfBalance-SampleInstance.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC15-Adjustment/Adjustment-SampleInstance.xml Reconciles an originally stated balance to a restated balance, the adjustment being the total change, between two different report dates such as a prior period adjustment. Tue, 28 May 2013 11:09:48 GMT http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC15-Adjustment/Adjustment-SampleInstance.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC16-Variance/Variance-SampleInstance.xml Reconciles some reporting scenario with another reporting scenario, the variance between reporting scenarios being the variance or changes such as the variance between actual and budget. Tue, 28 May 2013 11:09:48 GMT http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC16-Variance/Variance-SampleInstance.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC17-ComplexComputation/ComplexComputation-SampleInstance.xml Metapattern. A complex computation information model can be thought of as a hierarchy plus a set of commutations between different concepts within that hierarchy which are challenging to model as the parent/child relations. Tue, 28 May 2013 11:09:48 GMT http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC17-ComplexComputation/ComplexComputation-SampleInstance.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC24-TextBlock/TextBlock-SampleInstance.xml Metapattern. Modelling of what could be modelled as some other information model as one fact. By definition a text block is one fact. Tue, 28 May 2013 11:09:48 GMT http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC24-TextBlock/TextBlock-SampleInstance.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC25-Prose/Prose-SampleInstance.xml Information which contains multiple paragraphs, schedules, lists etc. which should appear in a particular order or sequence to be meaningful. Tue, 28 May 2013 11:09:48 GMT http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC25-Prose/Prose-SampleInstance.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC26-EscapedXHTML/EscapedXHTML-SampleInstance.xml Variation of text block. Same as prose or text block. Points out how escaped XHTML can be used to report a fact or set of facts. Tue, 28 May 2013 11:09:48 GMT http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC26-EscapedXHTML/EscapedXHTML-SampleInstance.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC27-UsingJSON/UsingJSON-SampleInstance.xml Variation of text block. Same information contained in the simple compound fact expressed using the JSON syntax. Tue, 28 May 2013 11:09:48 GMT http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC27-UsingJSON/UsingJSON-SampleInstance.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC28-GeneralComment/GeneralComment-SampleInstance.xml A comment or footnote which expands on or provided additional information for some reported fact. Tue, 28 May 2013 11:09:48 GMT http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC28-GeneralComment/GeneralComment-SampleInstance.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC30-Classes/Classes-SampleInstance.xml Shows how concepts can be related to other concepts and points out the differences between modelling something as a concept and as the member of an axis. Tue, 28 May 2013 11:09:48 GMT http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC30-Classes/Classes-SampleInstance.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC31-ClassProperties/ClassProperties-SampleInstance.xml Shows how concepts related to other concepts can be expressed making the use of an [Axis]. Tue, 28 May 2013 11:09:48 GMT http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC31-ClassProperties/ClassProperties-SampleInstance.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC32-Grid/Grid-SampleInstance.xml A grid information model is a pseudo metapattern which uses the presentation characteristics of the columns and rows of a table to model information. (Not recommended) Tue, 28 May 2013 11:09:48 GMT http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC32-Grid/Grid-SampleInstance.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC34-PivotTable/PivotTable-SampleInstance.xml A set of facts comprised of a single concept which is characterized by one or more axis. Information set is similar to a pivot table. Tue, 28 May 2013 11:09:48 GMT http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC34-PivotTable/PivotTable-SampleInstance.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC35-GroupedReport/GroupedReport-SampleInstance.xml Variation of compound fact. Table which contains multiple axis which are used to provide information for a complex information set. Tue, 28 May 2013 11:09:48 GMT http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC35-GroupedReport/GroupedReport-SampleInstance.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC36-Flow/Flow-SampleInstance.xml Shows the notion of flow or ordering/sequencing of different tables within a business report and how the ordering or sequencing is important and can be achieved. Tue, 28 May 2013 11:09:48 GMT http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC36-Flow/Flow-SampleInstance.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC41-Restatement/Restatement-SampleInstance.xml Financial reporting use case of a restatement of income resulting from prior period error or change in accounting policy. Tue, 28 May 2013 11:09:48 GMT http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC41-Restatement/Restatement-SampleInstance.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC42-ReissueReport/ReissueReport-SampleInstance.xml Financial reporting use case of the reissuance of a report which has already been issued. Tue, 28 May 2013 11:09:48 GMT http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC42-ReissueReport/ReissueReport-SampleInstance.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC43-Reclassification/Reclassification-SampleInstance.xml Financial reporting use case of the reclassification of prior period line items of a report to conform to current period classifications. Tue, 28 May 2013 11:09:48 GMT http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC43-Reclassification/Reclassification-SampleInstance.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC44-ReasonNotReported/ReasonNotReported-SampleInstance.xml A specific type of comment or footnote which explains why a fact has not been reported. Points out that footnotes can be differentiated using roles. Tue, 28 May 2013 11:09:48 GMT http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC44-ReasonNotReported/ReasonNotReported-SampleInstance.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC99-NonFinancialInformation/NonFinancialInformation-SampleInstance.xml Shows that there is no difference between expressing financial and non-financial information. Tue, 28 May 2013 11:09:48 GMT http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC99-NonFinancialInformation/NonFinancialInformation-SampleInstance.xml