Business Use Case (i.e. Patterns) Matrix (2010-08-01)

(RSS Feed | Back to Index | Download | Viewer | Metapatterns (used by use cases) | Basic Example (combines use cases) | Comprehensive Example (combines use cases) | BRM Schema | FRM Schema | FRM Measure Relations | Business/Financial Reporting Logical Model | Business Use Cases Documentation)

Number Pattern Title Pattern Description Examples of Use Visualization Example Auto Generated Rendering XBRL Instance XBRL Taxonomy BRM Measure Relations Info Set BRM Fact Groups Info Set XBRL Formulas XBRL Formulas Validation Results XBRL Calculations Validation XSLT to Render XBRL Instance
BUC01 Simple Hierarchy One level hierarchy. No calculation relations. Financial highlights. Anything where you have a rather simple hierarchy or no hierarchy at all (i.e. flat list of information, the order is not important). PDF Auto Rendering Instance Taxonomy HTML | XML HTML | XML Formula Formula Validation Calculation Validation XSLT To Render PDF
BUC02 Hierarchy Multi-level hierarchy. No calculations. Accounting policies, portions of disclosures PDF Auto Rendering Instance Taxonomy HTML | XML HTML | XML Formula Formula Validation Calculation Validation XSLT To Render PDF
BUC03 Simple Roll Up Simple roll up. No nesting of calculations. Balance sheet, income statement, cash flow statement, breakdown of something by its components. PDF Auto Rendering Instance Taxonomy HTML | XML HTML | XML Formula Formula Validation Calculation Validation XSLT To Render PDF
BUC04 Nested Roll Up Nesting one calculation inside another calculation. Balance sheet, disclosures PDF Auto Rendering Instance Taxonomy HTML | XML HTML | XML Formula Formula Validation Calculation Validation XSLT To Render PDF
BUC05 Inverted Roll Up Multi-level nested calculations. Income Statement. PDF Auto Rendering Instance Taxonomy HTML | XML HTML | XML Formula Formula Validation Calculation Validation XSLT To Render PDF
BUC06 Multiple Roll Ups One concept calculated in more than one way forcing calcuations to be seperated by extended links. Trade receivables or other concepts where you have a component breakdown, a net/gross breakdown, and/or a current/noncurrent breakdown. PDF Auto Rendering Instance Taxonomy HTML | XML HTML | XML Formula Formula Validation Calculation Validation XSLT To Render PDF
BUC07 Simple Roll Forward Simple roll forward analysis. Also known as movement analysis. Movement (or roll forward or reconcilation) of property, plant and equipment; intangible assets; statement of changes in equity; cashflow statement PDF Auto Rendering Instance Taxonomy HTML | XML HTML | XML Formula Formula Validation Calculation Validation XSLT To Render PDF
BUC08 Complex Roll Forward Movement of more than one concept modeled using items. Statement of changes in equity; property, plant and equipment; intangible assets; PDF Auto Rendering Instance Taxonomy HTML | XML HTML | XML Formula Formula Validation Calculation Validation XSLT To Render PDF
BUC09 Simple Compound Fact Simple compound fact. (i.e. this was a tuple) This is actually another pattern with at least one more measure (dimension). Director compensation PDF Auto Rendering Instance Taxonomy HTML | XML HTML | XML Formula Formula Validation Calculation Validation XSLT To Render PDF
BUC10 Repeating Concept Simple compound concept which repeats. Subsequent events PDF Auto Rendering Instance Taxonomy HTML | XML HTML | XML Formula Formula Validation Calculation Validation XSLT To Render PDF
BUC11 Multiple Periods Compound Concept Simple compound concept which has more than one period disclosed within the compound concept. Leaseholds information where book value is shown for two periods PDF Auto Rendering Instance Taxonomy HTML | XML HTML | XML Formula Formula Validation Calculation Validation XSLT To Render PDF
BUC12 Roll Forward in Compound Concept Roll Forward within a compound concept. Share ownership plans PDF Auto Rendering Instance Taxonomy HTML | XML HTML | XML Formula Formula Validation Calculation Validation XSLT To Render PDF
BUC13 Nested Compound Concept Compound concept within another compound concept. Related party transactions PDF Auto Rendering Instance Taxonomy HTML | XML HTML | XML Formula Formula Validation Calculation Validation XSLT To Render PDF
BUC14 Reconciliation of Balance Reconcilation of one instant to another instant. (This is NOT a roll forward as the reconciling items are instants, not durations, and the balace concepts are different concepts, not the same.) Reconcilation of cash per the balance sheet with cash per the cash flow statement. PDF Auto Rendering Instance Taxonomy HTML | XML HTML | XML Formula Formula Validation Calculation Validation XSLT To Render PDF
BUC15 Text Block What would normally be many concepts modeled as a block of text. Anything. Not as much formatting control, see Escaped XHTML. PDF Auto Rendering Instance Taxonomy HTML | XML HTML | XML Formula Formula Validation Calculation Validation XSLT To Render PDF
BUC16 Restatement Restatement of income. Restatement of earnings due to an accounting change or prior period error. PDF Auto Rendering Instance Taxonomy HTML | XML HTML | XML Formula Formula Validation Calculation Validation XSLT To Render PDF
BUC17 Reissue Report Reissuance of an entire report. Reissuance of an entire financial statement due to some significant mistake, such as in this case transposing two account balances. PDF Auto Rendering Instance Taxonomy HTML | XML HTML | XML Formula Formula Validation Calculation Validation XSLT To Render PDF
BUC18 Reclassification Reclassification of prior balances on a report to conform to current period classifications. Reclassifying one concept breaking it out as two the next period; or two period to one concept; etc. May also desire to cross reference reclassified items to the accounting policy relating to reclassifications of prior balances. PDF Auto Rendering Instance Taxonomy HTML | XML HTML | XML Formula Formula Validation Calculation Validation XSLT To Render PDF
BUC19 Prose Information containing multiple paragraphs, tables, lists, etc. which must appear in a particular order to be meaningful. Management discussion and analysis; certain large disclosures. When there is a need to provide pixel perfect formatting of information. PDF Auto Rendering Instance Taxonomy HTML | XML HTML | XML Formula Formula Validation Calculation Validation XSLT To Render PDF
BUC20 General Comment Using XBRL Footnotes to express general comments. Shows the difference between using standard roles and custom roles. Footnotes on the fact of a statement or within the disclosures or policies. PDF Auto Rendering Instance Taxonomy HTML | XML HTML | XML Formula Formula Validation Calculation Validation XSLT To Render PDF
BUC21 Pivot Table One concept used in a number of axis. Common for a segment breakdown. Data is similar to a pivot table. Multiple business segments. Analysis of sales, segment breakdown, any pivot table. PDF Auto Rendering Instance Taxonomy HTML | XML HTML | XML Formula Formula Validation Calculation Validation XSLT To Render PDF
BUC22 Reason Not Reported Explaining why a piece of information has not been reported. At one point there was a list of 14 reasons information might not have been reported: unavailable, not applicable, unknown, etc. PDF Auto Rendering Instance Taxonomy HTML | XML HTML | XML Formula Formula Validation Calculation Validation XSLT To Render PDF
BUC25 Escaped XHTML Same as the Simple Compound Fact, but expressed as one table in HTML for better formatting control. Anything. Provides more control over formatting. PDF Auto Rendering Instance Taxonomy HTML | XML HTML | XML Formula Formula Validation Calculation Validation XSLT To Render PDF
BUC26 Using JSON Same as the Simple Compound Fact, but expressing the compound fact using the JSON syntax. JSON is the new CSV (Comma Seperated Values). The problem with CSV is that it cannot contain a hierarchy, JSON can. PDF Auto Rendering Instance Taxonomy HTML | XML HTML | XML Formula Formula Validation Calculation Validation XSLT To Render PDF
BUC27 Flow Shows the notion of flow within a business report and how the ordering or sequencing is important and can be achieved. Can be useded when there is a need to create and ordering or sequencing of the Fact Groups within a business report. PDF Auto Rendering Instance Taxonomy HTML | XML HTML | XML Formula Formula Validation Calculation Validation XSLT To Render PDF
BUC28 Other Relations Other relations, usually complex computations Earnings per share which has a division computation. PDF Auto Rendering Instance Taxonomy HTML | XML HTML | XML Formula Formula Validation Calculation Validation XSLT To Render PDF
BUC29 Variance Variance between actual and budgeted. Any time there is a change in one Measure other than the Calendar Time [Measure]. PDF Auto Rendering Instance Taxonomy HTML | XML HTML | XML Formula Formula Validation Calculation Validation XSLT To Render PDF
BUC30 Classes Shows the notion of class. Compare and contrast this to the SimpleRollUp Shows a different way to model something like the Simple Roll Up. This approach has its pros and cons. PDF Auto Rendering Instance Taxonomy HTML | XML HTML | XML Formula Formula Validation Calculation Validation XSLT To Render PDF
BUC31 Add Members Without Extension Show how extension can be achieve without the need to extend an XBRL taxonomy. Whenever it is impractical to add explicit Members to a Measure within or an XBRL taxonomy or extension is not desirable. Be aware of the down side of using this syntax. PDF Auto Rendering Instance Taxonomy HTML | XML HTML | XML Formula Formula Validation Calculation Validation XSLT To Render PDF
BUC34 Adjustment Adjustment of a balance between two report dates. Prior period adjustment of an equity balance. PDF Auto Rendering Instance Taxonomy HTML | XML HTML | XML Formula Formula Validation Calculation Validation XSLT To Render PDF
BUC35 Grouped Report Fact Group which contains multiple Measures unique to the Fact Group. Many disclosures have these types of characteristics. Analysis reports. PDF Auto Rendering Instance Taxonomy HTML | XML HTML | XML Formula Formula Validation Calculation Validation XSLT To Render PDF
BUC99 Non Financial Information Non financial information can be expressed in XBRL as well as financial information. Any non financial information. Sweet spot for XBRL is information shemas which change frequenly so you desire a business person (as opposed to a technical person) making adjustments; large complex transactions; need for accuracy (i.e. business rules to enforce information integrety). PDF Auto Rendering Instance Taxonomy HTML | XML HTML | XML Formula Formula Validation Calculation Validation XSLT To Render PDF

Creative Commons License
This work is licensed under a Creative Commons License.