Hypercubes

There are four approaches to using hypercubes to represent a structure in a financial report: (a) Never use a hypercube, (b) always use a hypercube and give each hypercube a unique name, (c) always use a hypercube and give all hypercubes the same name, (d) mix your model and sometimes use a hypercube, sometimes don't, and don't pay attention to hypercube names. The following examples use SFAC 6 to explain the differences between these different approaches.

Approaches to Representing Hypercubes

1. No Hypercubes Used
2. Unique Hypercubes Used
3. Same Hypercube Used to Represent All Structures
4. Mixes Models, Sometimes using Hypercubes, Sometimes not (this is DISCOURAGED by XBRL International)

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