| 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 |