Business Use Case Browser (Patterns Based on Business Reporting Logical Model)

By Charles Hoffman, CPA (UBmatrix, Charles.Hoffman@UBmatrix.com)

I have been trying to figure out how to best model business information, including financial information, using XBRL since 1999. During this time the notion of “patterns” as it has been referred to the examples and prototypes which I had created.  There have been a number of iterations of these patterns, which I will describe in a moment.  These patterns are quite helpful in understand how to use XBRL properly and the ramifications if you do not use XBRL properly.  This contains the full set of examples created during this period of time, the last of which I am calling “Business Reporting Logical Model Patterns” because they use the business reporting and financial reporting logical model created by the XBRL International Taxonomy Architecture Working Group work which grew out of the Interoperable Taxonomy Architecture work.

If you are interested in digging deeper into the history of these examples, samples, prototypes (whatever you want to call them) see: http://www.xbrlsite.com/EvolutionOfPatterns-2009-01-08.htm

While I did physically create these XBRL taxonomies,  XBRL instances, and the related documentation; I could have not done so without the gracious help of a number of people over the years including:  Walter Hamscher, Geoff Shuetrim, David vun Kannon, Rene van Egmond, Thomas Egan, Josef Macdonald, Jim Richards, Roger Debreceny, Jeff Naumann, David Prather, Alan Teixeira, Hugh Wallis, Allyson Ugarte, Colm O hAonghusa, Giancarlo Pellizzari, Yossef Newman, Rob Blake, Mark Creemers, Marc van Hilvoorde, Herman Fischer, Ignacio Hernandez-Ros, Cliff Binstock, David Scott Stokes, Masatomo Goto, Paul Warren, Mark Goodhand, Campbell Pryde.  There are others which I probably left off, and for this I apologize.  Each of them directly and/or indirectly contributed pieces to this puzzle.  I acknowledge and appreciate the thinking others contributed to this endeavor.

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