Conceptual Model of a Digital Financial Report (CM)

A conceptual model is a set of principles, assumptions, ideas, concepts, values, rules, laws, agreements, and practices that establishes the way something operates.

This resources documents a conceptual model of and provides metadata for digital financial report reporting schemes that can be implemented in software applications. This conceptual model supports 7 different reporting schemes. The information below is a good place to start to understand digital financial reports, why this conceptual model is useful, and other helpfull information.

HOME

Start here!!! This information helps you understand why a conceptual model is useful.

Introduction to the Conceptual Model of a Digital Financial Report - provides a high-level conceptual overview of what a digital financial report is and the benefit of such stuctured reports.
How XBRL Works - brief video that helps you understand structured information
XBRL for Dummies - Chapter 4 provides an XBRL primer

Concepts

Human-readable: HTML | Machine-readable: XBRL

Relations

Human-readable: HTML | Machine-readable general relations: XBRL | Machine-readable disclosure rules: XBRL

Resources

Human-readable: HTML

Reporting Schemes

Human-readable: RSS | Machine-readable: RSS

Public company reporting to U.S. SEC using US GAAP - mandated by the SEC (about 6,500 public companies; funds and trusts are NOT SUPPORTED)
Private company reporting using US GAAP - generally in support of loans to commercial banks (about 26 million US businesses)
Listed company reporting using IFRS (Full) - (unknown market size, perhaps 10,000 entities)
Small and medium company reporting using IFRS for SMEs - (unknown market size, perhaps 25 million small businesses around the world)
Work-in-progress, surety reporting using XBRL US WIP/Surety taxonomy - (unknown market size)
Reporting to an Iran regulator - (unknown market size, perhaps several thousand businesses)
General business reporting - general business reporting using the same technical architecture and conceptual model (unknown market size)
(IN PROCESS) Personal financial statements - personal financial statements created by an individual generally in support of a loan to a commercial bank
(IN PROCESS) Reporting by state and local governmental entities in the US using governmental accounting standards - (about 90,000 state and local governmental entities in the US)
(IN PROCESS) Reporting by not-for-profit entities under US GAAP in the US - (about 300,000 not-for-profits in support of grants or commercial loans)

Technical Information

This information helps software developers and engineers implementing XBRL in their software applications.

Implementation of Digital Financial Reporting Using XBRL - helps software developers how to map the conceptual model to the XBRL technical syntax
Introduction to the Multidimensional Model - helps software developers understand the multidimensional model (note that this is NOT OLAP or BI)
The XBRL Book: Technical, Simple, Precise - fundamental information every software developer needs to understand about XBRL

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