Documentation | Axioms | Logical Model | Logical Theory Describing Business Report | Narrative | Process Overview | Method of Implementation | Prototype/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 |
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| 1 | Abstract | |
ReportElement | An abstract is a type of report element. | |
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| 2 | AccountingRule | |
Rule | An accounting rule is a type of logical relation specifically related to accounting rules. | |
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| 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 | |
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| 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].) | |
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| 5 | Axis | |
ReportElement | An axis is a type of report element. A.k.a dimension or characteristic. | |
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| 6 | CalendarPeriodAspect | |
CoreAspect | A calender period aspect is a core aspect that distinguishes the calendar period of a reported fact. | |
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| 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. | |
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| 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. | |
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| 9 | ConceptArrangementPattern | |
Property | Relation between concepts within the concept aspect. | |
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| 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. | |
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| 11 | ConsistencyCrosscheckRule | |
Rule | A consistency crosscheck rule tests the relations of fundamental accounting concept relations within a report against a specified reporting style. | |
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| 12 | ConsistencyTypeRule | |
ConsistencyRule | A consistency rule tests the relations of fundamental accounting concept relations within a report against a reporting style. | |
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| 13 | CoreAspect | |
Aspect | A core aspect is a type of aspect that is required. | |
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| 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. | |
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| 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. | |
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| 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. | |
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| 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. | |
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| 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.) | |
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| 19 | FactValue | |
Property | A fact value is a property of a fact. | |
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| 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. | |
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| 21 | Fragment | |
Type | A fragment is a set of one to many Fact Sets which go together some specific purpose within a report. | |
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| 22 | FragmentArrangementPattern | |
Property | Relationship between fragments or the order or sequence of fragments within a report. | |
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| 23 | Grain | |
Property | Grain is the level of depth of information or granularity. | |
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| 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. | |
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| 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. | |
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| 26 | Level1NoteTextBlock | |
TextBlock | A level 1 note text block is a type of text block. | |
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| 27 | Level2PolicyTextBlock | |
TextBlock | A level 2 policy text block is a type of text block. | |
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| 28 | Level3DisclosureTextBlock | |
TextBlock | A level 3 disclosure text block is a type of text block. | |
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| 29 | LineItems | |
ReportElement | A line items is a type of report element. a.k.a primary items. | |
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| 30 | LogicalRule | |
Rule | A logical rule expresses logical relations between entities that make up a report. | |
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| 31 | MappingTypeRule | |
ConsistencyRule | A mapping rule is a rule that explains how a base taxonomy concept relates to a fundamental accounting concept. | |
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| 32 | MathematicalRule | |
Rule | A mathematical rules expresses the relations between numeric facts. | |
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| 33 | MechanicalRule | |
Rule | A mechanical rules expresses the relations between the report elements that make up a disclosure. | |
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| 34 | Member | |
ReportElement | A member is a type of report element. | |
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| 35 | MemberAggregation | |
MemberArrangementPattern | Member aggregation is a type of member arrangment pattern where the members of an axis roll up. | |
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| 36 | MemberArrangementPattern | |
Property | Relations between members within an aspect other than the concept aspect. | |
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| 37 | MemberFlatList | |
MemberArrangementPattern | Member flat list is a type of member aggregation pattern where the members for a flat list. | |
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| 38 | MemberNonaggregation | |
MemberArrangementPattern | Member nonaggregation is a type of member arrangement pattern where the members of an axis do not roll up. | |
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| 39 | Network | |
ReportElement | A network is a type of report element. | |
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| 40 | NoncoreAspect | |
Aspect | A noncore aspect is a type of aspect that is optional. | |
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| 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. | |
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| 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. | |
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| 43 | ParentheticalExplanation | |
Property | A parenthetical explanation provide additional descriptive information about a fact. | |
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| 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). | |
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| 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. | |
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| 46 | ReportElement | |
Type | A report element is an element within the information model definition of a fact set. | |
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| 47 | ReportElementSet | |
Property | A report element set is a set of report elements that relate to a fact set. | |
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| 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.) | |
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| 49 | ReportingEntityAspect | |
CoreAspect | A reporting entity aspect is a core aspect that distinguishes the economic entity which creates a report. | |
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| 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. | |
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| 51 | ReportSet | |
Type | A set of one to many Reports. | |
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| 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) | |
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| 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. | |
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| 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). | |
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| 55 | Rounding | |
Property | Rounding is a property of a numeric fact that is used to represne the decimals or precision of the numeric fact. | |
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| 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. | |
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| 57 | Set | |
ConceptArrangementPattern | A Set is a type of concept arrangement pattern where concepts have no described mathematical relations. A.k.a. hierarchy. | |
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| 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. | |
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| 59 | StructuralRule | |
Rule | A structural relation expresses the relations between the report elements of a fact set. | |
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| 60 | Table | |
ReportElement | A table is a type of report element. A.k.a. hypercube or cube. | |
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| 61 | Template | |
Type | A template is a representation of a disclosure that can be used in the process of creating a report. | |
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| 62 | Text | |
FactValue | Text is a type of value that is unstructured text (i.e. not prose). | |
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| 63 | TextBlock | |
ConceptArrangementPattern | A text block is a type of concept arrangement pattern which represents a non-mathematical relationship in the form of prose. | |
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| 64 | TextualValue | |
FactValue | A textual value is a type of value that is nonnumeric. | |
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| 65 | Topic | |
Type | A topic is a category into which a disclosure can be organized. | |
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| 66 | TypeClassRule | |
Rule | A type or class relation expresses the allowed relationships between concepts for a reporting style. | |
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| 67 | Units | |
Property | Units is a property of a numeric fact that is used to represent the units of the fact. | |
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| 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. | |
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