Example Models

• Building up from small to larger:
• 1. Accounting Equation (very basic, no hypercubes)
• 2. Accounting Equation (adds hypercube)
• 3. Accounting Equation + Net Assets (introduces structures)
• 4. SFAC 6 Elements of Financial Statement (very basic)
• 5. SFAC 6 Elements of Financial Statement (adds hypercubes)
• 6. SFAC 6 Elements of Financial Statement (adds second income statement structure)
• 7. SFAC 6 Elements of Financial Statement (alternative approach to representing hypercubes)
• 8. Common Elements of Financial Statement
• 9. Proof (includes all information models in Standard Business Reporting Model, OMG SBRM)
• 10. MINI Internal Financial Reporting Scheme (Prototype)
• 11. MINI External Financial Reporting Scheme (Prototype)
• Actual XBRL-based Financial Report Model:
• Microsoft 2017 10-K Financial Report (copy of actual report)
• Prototype Financial Reporting Scheme Models:
• XASB Financial Reporting Scheme (Prototype)
• IPSAS Financial Reporting Scheme (Prototype)
• US Not for Profit Financial Reporting Scheme (Prototype)
• FRF for SMEs (AICPA) Financial Reporting Scheme (Prototype)
• Prototype XBRL Financial Reporting Scheme Taxonomies:
• XASB XBRL Taxonomy (Prototype)
• IPSAS XBRL Taxonomy (Prototype)
• FRF for SMEs XBRL Taxonomy (Prototype)
• US Not for Profit XBRL Taxonomy (Prototype)
• Actual Financial Reporting XBRL Taxonomy Models:
• IFRS XBRL Taxonomy (2019)
• US GAAP XBRL Taxonomy (2019)
• Actual Financial Reporting XBRL Taxonomies:
• IFRS XBRL Taxonomy (2019)
• US GAAP XBRL Taxonomy (2019)