Dimensions

Facts are always 'dimensional'. Dimensions are used to distinuish one fact from other facts. Three noncore dimensions always exist: reporting entity, calendar period, and concept. If you use explicit noncore dimensions you can better distinguish one fact from another fact should you need to do so.

Approaches to Representing Dimensions to Distinguish Facts

1. No Noncore Dimensions Used
2. Moderate Amount of Noncore Dimensions
3. Overuse of Noncore Dimensions

Quality Example of Using Dimensions

1. Many Examples
2. XASB Reporting Scheme (Prototype)
3. Not-for-Profit US GAAP Reporting Scheme (Prototype)

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