COMMON ELEMENTS OF FINANCIAL STATEMENTS

This page sumarizes information related to the representation of common elements of financial statements using the XBRL technical syntax.

Summary

• Overview: (Human | Machine) This is an XBRL taxonomy that shows the terms, associations between terms, assertions of the reporting scheme.
• Terms: (Human | Machine) These are the terms.
• Associations: (Human | Machine) These are the assertions.
• Assertions: (Human | Machine) These are the assertions.
• Facts: (Human | Machine) These are the facts which are reported.
• Rendering: (Human).

Documentation

• Video Overview
• Documentation
• Articulation Four Statement Model Image
• Rules Validation Results (UBmatrix XPE)
• Validation (Logical Contracts)
• Download files
• Download Creation Tool (Microsoft Access Database)
• Screen Shot of all Disclosure Mechanics Rules (Human readable)

Basic XBRL Files

• XBRL instance (Raw XBRL)
• Inline XBRL (auto generated by XBRL Cloud)
• Inline XBRL (auto generated by my demo software, basic layout)
• Human Readable (review tool) (Download Review Tool)
• XBRL taxonomy schema (Terms)
• XBRL presentation relations
• XBRL definition relations
• XBRL references
• XBRL labels
• XBRL formulas - Consistency rules 1
• XBRL formulas - Consistency rules 2
• XBRL formulas - Consistency rules 3
• XBRL formulas - Consistency rules 4
• XBRL formulas - Variance rules
• XBRL formulas - Arithmetic rules 1
• XBRL formulas - Arithmetic rules 2
• XBRL formulas - Arithmetic rules 3
• XBRL formulas - Arithmetic rules 4
• XBRL formulas - Arithmetic rules 4
• XBRL formulas - Derivation rules 1 Liabilities
• XBRL formulas - Derivation rules 2 Equity
• XBRL formulas - Derivation rules 3 Assets
• XBRL formulas - Roll forward rules Cash Flow Roll Forward
• XBRL formulas - Roll forward rules Changes in Equity Roll Forward

Disclosure Mechanics and Reporting Checklist XBRL files

• Download files (with disclosure rules)
• XBRL Instance which includes disclosure mechanics and reporting rules
• Disclosure Mechanics Rules
• Disclosure Mechanics Rules, extended link roles
• Disclosure Mechanics Rules, Balance Sheet
• Disclosure Mechanics Rules, Assets Roll Up
• Disclosure Mechanics Rules, Liabilities and Equity Roll Up
• Disclosure Mechanics Rules, Net Assets Roll Up
• Disclosure Mechanics Rules, Comprehensive Income
• Disclosure Mechanics Rules, Comprehensive Income 2
• Disclosure Mechanics Rules, Comprehensive Income 3
• Disclosure Mechanics Rules, Changes in Equity
• Disclosure Mechanics Rules, Cash Flow Statement
• Disclosure Mechanics Rules, Assets Roll Forward
• Disclosure Mechanics Rules, Net Cash Flow Roll Up
• Disclosure Rules (XBRL definition), was called reporting checklist
• Disclosure Rules, extended link definition
• Disclosures
• Disclosures presentation relations
• Disclosures definition relations

Type-Subtype Associations (Not 100% sure this is necessary)

• Set of Type-Subtype Assocations (XBRL Taxonomy Schema)
• Type-Subtype Assocations (XBRL Definition Relations)
• Definition of extended link role (XBRL Taxonomy Schema)
• JPEG Image of Type-Subtype Associations