Framework Glossary of Entities - Open Source Framework for Implementing XBRL-based Digital Financial Reporting

Documentation | Axioms | Logical Model | Narrative | Process Overview | Method of Implementation | Example Implementation | Self Guided Tour of XBRL-based Report | Testing of Framework | Conformance Suite | Samples and Examples | Example (All files local) | Book

Line Entity Name Image Entity Category Documentation Human Readable Example Technical Oriented Example For More Information See
1 Abstract ReportElement An abstract is a type of report element.
2 AccountingRule Rule An accounting rule is a type of logical relation specifically related to accounting rules.
3 Adjustment ConceptArrangementPattern An adjustment is a type of concept arrangement pattern which represents a basic mathematical reconciliation between an originally stated value and a restated value usually due to a correction or error: Originally stated balance + adjustments = restated balance
4 Aspect Property An aspect describes a fact (an aspect is a property of a fact). An aspect or distinguishing aspect provides information necessary to describe a fact or distinguish one fact from another fact within a report. A fact may have only the three core aspects (entity, calendar period, concept) or zero to many additional distinguishing aspects. (Common synonyms for aspect are characteristic, dimension, and [Axis].)
5 Axis ReportElement An axis is a type of report element. A.k.a dimension or characteristic.
6 CalendarPeriodAspect CoreAspect A calender period aspect is a core aspect that distinguishes the calendar period of a reported fact.
7 ComplexComputation ConceptArrangementPattern A complex computation is a type of concept arrangement pattern which represents any arbitrary mathematical relationship between a set of numeric facts.
8 Concept ReportElement Implementation of an Aspect. A core abstract. A Concept or Abstract is essentially the member or value of the Primary Item or [Line Items] dimension.
9 ConceptArrangementPattern Property Relation between concepts within the concept aspect.
10 ConceptAspect CoreAspect A concept aspect is a core aspect that is used to express the concept that relates to a fact. A.k.a. primary item.
11 ConsistencyCrosscheckRule Rule A consistency crosscheck rule tests the relations of fundamental accounting concept relations within a report against a specified reporting style.
12 ConsistencyTypeRule ConsistencyRule A consistency rule tests the relations of fundamental accounting concept relations within a report against a reporting style.
13 CoreAspect Aspect A core aspect is a type of aspect that is required.
14 Disclosure Type A disclosure is a set of one to many fact sets or a set of one to many fragments which form an accounting disclosure that is either required by statutory or regulatory rules or provided at the descretion of a reporting entity.
15 DisclosureMechanicsRule Rule A disclosure mechanics rule is a rule that describes the structural organizational and representation of a disclosure against a specification of that disclosure.
16 Exemplar Type An exemplar is a representation of a dislocure from an existing report of some economic entity that can be leveraged in the process of creating a report.
17 Fact Type A fact is reported. A fact defines a single, observable, reportable piece of information contained within a business report, or fact value, contextualized for unambiguous interpretation or analysis by one or more distinguishing aspects (properties of the fact). A fact value is one property of a fact. Every fact has exactly one fact value.
18 FactSet Type A fact set is a set of facts which go together (tend to be cohesive and share a certain common nature) for some specific purpose within a report. (Common synonym for Fact Set is Fact Table and Block.)
19 FactValue Property A fact value is a property of a fact.
20 Flow CalendarPeriodAspect A type of calendar period aspect that is used to represent a fact over a period of time. A.k.a. duration.
21 Fragment Type A fragment is a set of one to many Fact Sets which go together some specific purpose within a report.
22 FragmentArrangementPattern Property Relationship between fragments or the order or sequence of fragments within a report.
23 Grain Property Grain is the level of depth of information or granularity.
24 ImputeTypeRule ConsistencyRule An impute rule is a rule that explains how to derive facts that have not been explicitly reported based on other facts that have been reported or which have been derived from other reported information.
25 InformationModelDefinition Property An information model definition is used to represent the structure of the report elements that are used to define the model of a fact set.
26 Level1NoteTextBlock TextBlock A level 1 note text block is a type of text block.
27 Level2PolicyTextBlock TextBlock A level 2 policy text block is a type of text block.
28 Level3DisclosureTextBlock TextBlock A level 3 disclosure text block is a type of text block.
29 LineItems ReportElement A line items is a type of report element. a.k.a primary items.
30 LogicalRule Rule A logical rule expresses logical relations between entities that make up a report.
31 MappingTypeRule ConsistencyRule A mapping rule is a rule that explains how a base taxonomy concept relates to a fundamental accounting concept.
32 MathematicalRule Rule A mathematical rules expresses the relations between numeric facts.
33 MechanicalRule Rule A mechanical rules expresses the relations between the report elements that make up a disclosure.
34 Member ReportElement A member is a type of report element.
35 MemberAggregation MemberArrangementPattern Member aggregation is a type of member arrangment pattern where the members of an axis roll up.
36 MemberArrangementPattern Property Relations between members within an aspect other than the concept aspect.
37 MemberFlatList MemberArrangementPattern Member flat list is a type of member aggregation pattern where the members for a flat list.
38 MemberNonaggregation MemberArrangementPattern Member nonaggregation is a type of member arrangement pattern where the members of an axis do not roll up.
39 Network ReportElement A network is a type of report element.
40 NoncoreAspect Aspect A noncore aspect is a type of aspect that is optional.
41 NonnumericFactValue FactValue A nonnumeric fact is a type of fact value that is not numeric in nature and therefore does NOT need a units or rounding property.
42 NumericFactValue FactValue A numeric fact value is a type of fact value that is numeric in nature and therefore requires a units property and a rounding property.
43 ParentheticalExplanation Property A parenthetical explanation provide additional descriptive information about a fact.
44 Prose FactValue Prose is a type of value that is structure in nature (i.e. a table, an ordered list, an unordered list, paragraphs of text, or any combination of those structures).
45 Report Type Information published by a reporting entity at some point in time for some purpose. For example a financial report is a type of report. A report can be broken down into information fragments.
46 ReportElement Type A report element is an element within the information model definition of a fact set.
47 ReportElementSet Property A report element set is a set of report elements that relate to a fact set.
48 ReportingChecklistRule Rule A reporting checklist rule is a rule that describes the reportability of a disclosure. (A reporting checklist is similar to a disclosure checklist.)
49 ReportingEntityAspect CoreAspect A reporting entity aspect is a core aspect that distinguishes the economic entity which creates a report.
50 ReportingStyle Property A reporting style is a set of consistency check rules, mapping rules, and impute rules that are used to check fundamental accounting concept relations for a type of report.
51 ReportSet Type A set of one to many Reports.
52 RollForward ConceptArrangementPattern A Roll Forward is a type of concept arrangement pattern which represents a basic roll forward mathematical relation: Beginning balance (stock) + changes (flow) = Ending balance (stock)
53 RollForwardinfo ConceptArrangementPattern A roll forward info is a type of concept arrangement pattern which represents a non-mathematical relation of information about a roll forward type relation.
54 RollUp ConceptArrangementPattern A Roll Up is a type of concept arrangement pattern which represents a basic roll up type mathematical relationship: Fact A + Fact B + Fact C = Fact D (a set of items and a total).
55 Rounding Property Rounding is a property of a numeric fact that is used to represne the decimals or precision of the numeric fact.
56 Rule Type Rules guide, control, suggest, or influence behaviour. Rules cause things to happen, prevent things from happening, or suggest that it might be a good idea if something did or did not happen. Rules help shape judgment, help make decisions, help evaluate, help shape behaviour, and help reach conclusions.
57 Set ConceptArrangementPattern A Set is a type of concept arrangement pattern where concepts have no described mathematical relations. A.k.a. hierarchy.
58 Stock CalendarPeriodAspect A type of calendar period aspect that is used to represent a fact as of a specific point in time. A.k.a. instant.
59 StructuralRule Rule A structural relation expresses the relations between the report elements of a fact set.
60 Table ReportElement A table is a type of report element. A.k.a. hypercube or cube.
61 Template Type A template is a representation of a disclosure that can be used in the process of creating a report.
62 Text FactValue Text is a type of value that is unstructured text (i.e. not prose).
63 TextBlock ConceptArrangementPattern A text block is a type of concept arrangement pattern which represents a non-mathematical relationship in the form of prose.
64 TextualValue FactValue A textual value is a type of value that is numeric.
65 Topic Type A topic is a category into which a disclosure can be organized.
66 TypeClassRule Rule A type or class relation expresses the allowed relationships between concepts for a reporting style.
67 Units Property Units is a property of a numeric fact that is used to represent the units of the fact.
68 Variance ConceptArrangementPattern A variance is a type of concept arrangement pattern which represents a mathematical difference between two reporting scenarios: Amount (actual scenario) - Amount (projected scenario) = variance.