INDEX (Not-for-Profit Financial Reporting)

This page contains summary information related to an XBRL taxonomy used by not-for-profit entities to create external financial reports. For more human-readable information please go to the HOME page. This resource is a machine-readable ontology-like thing or logical system that supports creating XBRL-based digital financial reports using not-for-profit financial reporting rules.

Not-for-Profit Financial Reporting Knowledge Base

The Not-for-Profit Financial Reporting Knowledgebase is a prototype XBRL-based digital financial reporting scheme that demonstrates a modern approach to creating a financial reporting scheme. This approach can be used for general purpose or special purpose financial reporting.

The following is a quick reference to information provided within this human-readable and machine-readable knowledgebase.

• Model Structure Rules: (Human | Machine)
• Fundamental Accounting Concept Rules: (Human | Machine)
• Reporting Checklist Rules: (Human | Machine)
• Disclosure Mechanics Rules: (Human | Machine)
• Combined Reporting Checklist Plus Disclosure Mechanics Rules: (Machine)
• Type/Subtype Rules: (Machine)
• Disclosures: (Human | Machine) The financial reporting scheme requires specific disclosures. (Functional Term)
• Topics: (Human | Machine) Those disclosures can be organized within specific topics. (Functional Term)
• Templates: (Human | Machine) Templates provide examples of those disclosures. (Functional Term)
• Examples: (Human | Machine) Examples (exemplars) exist in the form of how other economic entities reported these same disclosures. (Functional Term; Model)
• Terms: (Human | Machine) Terms are used to represent disclosures in a machine-readable XBRL taxonomy. (Primitave Terms; Functional Terms)
• Networks: (Human | Machine) The disclosures are represented within XBRL networks when represented in a machine-readable XBRL taxonomy. (Structure)
• References: (Human | Machine) References to authoritative literature document topics, disclosures, Terms. (Property)
• Fundamental Concepts: (Human | Machine) High-level fundamental accounting concepts exist within the conceptual framework for Not-for-Profit Financial Reporting (Functional Terms)
• Reporting Styles: (Human | Machine) Reporting styles are models of relations between fundamental accounting concepts that form an approach to creating a report. (Model)
• Consistency Rules: (Human | Machine) Consistency rules explain the relations between fundamental accounting concepts. (Assertions)
• Impute Rules: (Human | Machine) When a fundamental accounting concept is not explicitly reported; impute rules are used to use logical deduction to impute the value of the unreported high-level financial concept. (Assertions)
• Facts: (Human | Machine) Facts must be consistent with the terms, associations, and rules. When the statements and facts are consistent then the logical system is functioning properly. (Facts)

Technical

• Base Taxonomy Download
• Base Taxonomy Schema (Terms)
• Base Taxonomy Term Labels
• Base Taxonomy Term Athoritative References
• Base Taxonomy Entry Point
• Example Report
• Example Information Extraction Prototype
• Example Information Repository RSS
• Example Information Repository Dashboard

Unified Chart of Accounts (UCOA) Prototype

• Human-readable; Spreadsheet
• Human-readable; XBRL Taxonomy
• Machine-readable; XBRL Taxonomy Schema
• Machine-readable; XBRL Definition Wider/Narrower Relations