Basic Example (2010-08-01)

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Number Item Item Description
1 Visualization example. Visualization of the use case, what the information would look like if traditionally rendered today.
2 XBRL Instance XBRL instance document.
3 Measure Relations (HTML) Allows a human to visualize the relationships within the XBRL taxonomy.
4 Measure Relations (XML) Example of how a computer would work with this information, after resolving the XBRL Discoverable Taxonomy Set (DTS).
5 Fact Groups (HTML) Allows a human to visuallize the Fact Group relations. This is created by an XBRL processor, after the DTS is put together. Shows which facts go with each Fact Group, the context of the Fact within that Fact Group. This is equivalent to a 'fact table' in OLAP or the multi-dimensional model. Notice how this fact table can easily be put into a relational database table, but different Fact Groups need different tables because they have different shapes.
6 Fact Groups (XML) Example of how a computer would work with this information, after resolving the XBRL Discoverable Taxonomy Set (DTS). This takes the XBRL and transforms it into the actual fact table.
7 Human Readable Rendering (i.e. Intelligent Business Document) An auto-generated rednering of the XBRL instance. Called the 'Intelligent Business Document' or 'Interactive Business Document'. Created by using the Fact Group and Measure Relation information to put together what amounts to a table of the information. Pay particular attention to the Slicers, Columns, Rows, and Cells. Note that each Fact Group has its on table because the Measures of each Fact Group are different. One table to represent all Fact Groups is impossible to create. This could be a 'standard' rendering. You do give up some aspects of the 'pixel perfect' rendering but you get the capability of automatically exchanging the information. Is the tradeoff worth it in ALL cases? No. In many cases, certainly it could be.
8 Calculations Validation Validation report which results for XBRL calculations validation. One needs to be sure the computations are correct, calculations validation is one way to achieve this. But it is not sufficient because XBRL calculations does not work across contexts.
9 XBRL Formulas (XML) In order to validate the computations which exist across context, XBRL Formula needs to be used. XBRL Formula can do everything XBRL calculations does, plus more. These are the XBRL Formulas, created at the GAAP level.
10 Human Readable Rendering of XBRL Formulas (HTML) This is a basic example (i.e. needs lots of improvement) which shows the XBRL Formulas in a form readable to humans.
11 XSLT Style Sheet (XSLT) This XSLT Style sheet creates a 'pixel perfect' rendering of the XBRL instance information. This XSLT was used to generate the basic visualization in item 1 above. The XSLT generates XSL-FO which is then sent to an XSL-FO processor to generate the PDF.
12 Company XBRL taxonomy (XBRL) XBRL taxonomy entry point for the company. Notice the metadata defined by the company, as compared to the metadata defined at the GAAP level.
13 GAAP XBRL taxonomy (XBRL) XBRL taxonomy entry point for the GAAP used. The more that is in this taxonomy, the more cross company comparibility which will exist. This relates to Fact Groups (i.e. defining Networks and/or Hypercubes), Concepts, and Relations between Concepts.

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