The information in the examples below is summarize in this document, Modeling Financial Information Using XBRL (DRAFT). The contents of the document and the links below are the same. The document pulls all information together, organizing it into a logical sequence. The document references the examples below and other pertinent information.
|1.||Business Reporting and Financial Reporting Logical Model||Articulates a model which is followed by all of these business use cases. This is PDF provides details
and helps explain the Business Reporting Logical Model (BRLM).
(Here is some additional information which shows how I impelemented this model. This is one version old, but helpful until I update this to these new versions. This is a BRLM semantics to XBRL syntax mapping. It shows how I implemented this model. This is the processing model. It shows my strategy for generating the automated renderings.)
(Here is an articulation of the Business Reporting Logical Model and Financial Reporting Logical Model in RDF/OWL. You can view this ontology using Protege which is a free software tool for reading RDF and OWL.
|2.||BRM Taxonomy (Schema)||Implements the Business Reporting Logical Model. A set of data types and substitutionGroup values which help to follow the logical model. This is used by the metapatterns, basic example, business use cases, and comprehensive example.|
|3.||FRM Taxonomy (Schema)||Implements the Financial Reporting Logical Model. A set of Measures and Members which can be used to make one XBRL Taxonomy interoperable with another, enabling Comparability. This is documentation for that taxonomy. This is a schema which has the presentation linkbase attached.|
|4.||Meta patterns||Basic building blocks from which the Business Use Cases are built. All of the business use cases can be distilled down to these meta patterns. This is documentation which helps you understand the meta patterns.|
|5.||Business Use Cases||Follows the metapatterns. Contributed to figuring out what the metapatterns were. Approximately 30 focused examples which show how XBRL can be used. Most are financial reporting related examples, but the business use cases cover much of the more general category of business reporting. This is documentation which helps you understand the business use cases.|
|5. a.||Business Use Case Finder||Shows a visual image of common business reporting and financial reporting use cases and takes you to the business use case which shows how to properly express in using XBRL.|
|5. b.||Business Use Case Browser||Allows you to browse the business use cases.|
|5. c.||Business Use Case Information Extractor||Prototype application created in Microsoft Excel used to test the Fact Groups to be sure they work as expected. This application is helpful in seeing how the business reporting logical model can be leveraged to enable rendering business information. Further, imagine that the prototype where 'reversed' and rather than rendering information, format were used to create XBRL! (Note that this application uses the pre-processed info sets and not the XBRL instance and XBRL taxonomy. I had to pre-process these as I cannot make available the XBRL processor which generates the Fact Group and Measure Relations info sets. Any XBRL processor should be able to create the info sets. The more consistent the XBRL taxonomy, the easier the info set generation becomes.)|
|6.||Basic Example||Takes the metapatterns and puts them all into one basic XBRL taxonomy which is quite simple, but shows how the metapatterns relate to one another. Tests the relations between the metapatterns.|
|7.||Comprehensive Example||Puts each of the business use cases into one XBRL taxonomy and XBRL instance, testing the interrelation of the business use cases. Also, intended to look like a financial report; but not as complex as a real financial report.|
|8.||Comparison Example||Uses the Comprehensive Example (above) and two additional XBRL instances and related company extension taxonomies to create a set of of XBRL instances to test comparability between the XBRL instances. This is a further test of the Business Use Cases and Meta patterns to be sure they work as expected. This is a very good test case for testing software applications to see how they perform comparisons.|