Business Use Case Matrix of Key Files (2017-05-07)

Number Title Description Examples of Use Visualization Example XBRL Instance XBRL Taxonomy XBRL Formulas
BUC01 Flat Hierarchy Metapattern. One level flat hierarchy. No computations. Financial highlights. Anything where you have a rather simple hierarchy or no hierarchy at all (i.e. flat list of information, the order is not important). PDF | JPEG Instance Taxonomy Formula
BUC02 Nested Hierarchy Variation of hierarchy. Multi-level hierarchy. No computations. Accounting policies, portions of disclosures PDF | JPEG Instance Taxonomy Formula
BUC03 Simple Roll Up Metapattern. Simple hierarchy of numeric facts with a roll up type of computation. Computation where A + B + n = Total. Balance sheet, income statement, cash flow statement, breakdown of something by its components. PDF | JPEG Instance Taxonomy Formula
BUC04 Nested Roll Up Variation of roll up. Nesting one roll up inside another roll up. Balance sheet, disclosures PDF | JPEG Instance Taxonomy Formula
BUC05 Inverted Roll Up Variation of roll up. Multi-level nested roll up. Multiple levels of nested roll ups. Income statement PDF | JPEG Instance Taxonomy Formula
BUC06 Multiple Roll Ups Variation of roll up. One total rolled up in more than one way forcing roll ups to be expressed within separate networks. Trade receivables or other concepts where you have a component breakdown, a net/gross breakdown, and/or a current/noncurrent breakdown. PDF | JPEG Instance Taxonomy Formula
BUC07 Simple Roll Forward Metapattern. Simple roll forward of one balance. Also known as movement analysis. Reconciles the changes between two balances, beginning balance + changes = ending balance. Movement (or roll forward or reconcilation) of property, plant and equipment; intangible assets; statement of changes in equity; cashflow statement PDF | JPEG Instance Taxonomy Formula
BUC08 Complex Roll Forward Variation of roll forward. Roll forward of multiple balances which roll up. Statement of changes in equity; property, plant and equipment; intangible assets; PDF | JPEG Instance Taxonomy Formula
BUC09 Simple Compound Fact Metapattern. Set of facts which go together to form a compound fact. Facts are held together by an axis. Director compensation PDF | JPEG Instance Taxonomy Formula
BUC10 Repeating Fact Variation of compound fact. Similar to simple compound fact, points out that fact can repeat. Subsequent events PDF | JPEG Instance Taxonomy Formula
BUC11 Multiple Periods Compound Fact Variation of compound fact. Simple compound fact which has more than one period disclosed within the compound fact. Leaseholds information where book value is shown for two periods PDF | JPEG Instance Taxonomy Formula
BUC12 Roll Forward in Compound Fact Variation of compound fact. Roll forward within a compound fact. Share ownership plans PDF | JPEG Instance Taxonomy Formula
BUC13 Nested Compound Fact Variation of compound fact. Compound fact nested within another compound fact. (Good example of different ways to represent characteristics) Related party transactions PDF | JPEG Instance Taxonomy Formula
BUC14 Reconciliation of Balance Variation of roll up. Reconciliation of a balance with another balance. (Note that this is not a roll forward.) Reconcilation of cash per the balance sheet with cash per the cash flow statement. PDF | JPEG Instance Taxonomy Formula
BUC15 Adjustment Reconciles an originally stated balance to a restated balance, the adjustment being the total change, between two different report dates such as a prior period adjustment. An adjustment is similar to a roll forward in that it is a reconciliation, however rather than the period [Axis] changing; it is the Report Date [Axis] which changes: originally reported balance + adjustment = restated balance. PDF | JPEG Instance Taxonomy Formula
BUC16 Variance Reconciles some reporting scenario with another reporting scenario, the variance between reporting scenarios being the variance or changes such as the variance between actual and budget. For example, a sales analysis which reconciles the concept sales for the reporting scenarios of actual and budgeted is a variance. The equation in this case is: actual – budget = variance. But a variance could take other forms such as a variance from forecast, variance from plan, etc. PDF | JPEG Instance Taxonomy Formula
BUC17 Complex Computation Metapattern. A complex computation information model can be thought of as a hierarchy plus a set of commutations between different concepts within that hierarchy which are challenging to model as the parent/child relations. Any computation which involves multiplication, division or operators other than + and -. PDF | JPEG Instance Taxonomy Formula
BUC24 Text Block Metapattern. Modelling of what could be modelled as some other information model as one fact. By definition a text block is one fact. Anything. Not as much formatting control, see Escaped XHTML. PDF | JPEG Instance Taxonomy Formula
BUC25 Prose Information which contains multiple paragraphs, schedules, lists etc. which should appear in a particular order or sequence to be meaningful. Management discussion and analysis; certain large disclosures. When there is a need to provide pixel perfect formatting of information. PDF | JPEG Instance Taxonomy Formula
BUC26 Escaped XHTML Variation of text block. Same as prose or text block. Points out how escaped XHTML can be used to report a fact or set of facts. Anything. Provides more control over formatting. PDF | JPEG Instance Taxonomy Formula
BUC27 Using JSON Variation of text block. Same information contained in the simple compound fact expressed using the JSON syntax. JSON is the new CSV (Comma Seperated Values). The problem with CSV is that it cannot contain a hierarchy, JSON can. PDF | JPEG Instance Taxonomy Formula
BUC28 General Comment Example of a parenthetical explanation. A comment or footnote which expands on or provided additional information for some reported fact. Footnotes on the fact of a statement or within the disclosures or policies. PDF | JPEG Instance Taxonomy Formula
BUC30 Classes Shows how concepts can be related to other concepts and points out the differences between modelling something as a concept and as the member of an axis. Shows a different way to model something like the Simple Roll Up. This approach has its pros and cons. PDF | JPEG Instance Taxonomy Formula
BUC31 Class Properties Shows how concepts related to other concepts can be expressed making the use of an [Axis]. Whenever it is impractical to add explicit Members to a Measure within or an XBRL taxonomy or extension is not desirable. Be aware of the down side of using this syntax. PDF | JPEG Instance Taxonomy Formula
BUC32 Grid A grid information model is a pseudo metapattern which uses the presentation characteristics of the columns and rows of a table to model information. (Not recommended) US GAAP Taxonomy statement of changes in equity. PDF | JPEG Instance Taxonomy Formula
BUC34 Pivot Table A set of facts comprised of a single concept which is characterized by one or more axis. Information set is similar to a pivot table. Test Case 1: Explicit hypercube/[Table] exists for Sales Analysis, Summary; Legal Entity [Axis], Business Segment [Axis], Geographic Area [Axis] Explicitly provided Analysis of sales, breakdown of sales by business segment breakdown and geographic area. PDF | JPEG Instance Taxonomy Formula
BUC35 Grouped Report Variation of compound fact. Table which contains multiple axis which are used to provide information for a complex information set. Many disclosures have these types of characteristics. Analysis reports. PDF | JPEG Instance Taxonomy Formula
BUC36 Flow Shows the notion of flow or ordering/sequencing of different tables within a business report and how the ordering or sequencing is important and can be achieved. Can be useded when there is a need to create and ordering or sequencing of the Fact Groups within a business report. PDF | JPEG Instance Taxonomy Formula
BUC41 Restatement Financial reporting use case of a restatement of income resulting from prior period error or change in accounting policy. Restatement of earnings due to an accounting change or prior period error. PDF | JPEG Instance Taxonomy Formula
BUC42 Reissue Report Financial reporting use case of the reissuance of a report which has already been issued. Reissuance of an entire financial statement due to some significant mistake, such as in this case transposing two account balances. PDF | JPEG Instance Taxonomy Formula
BUC43 Reclassification Financial reporting use case of the reclassification of prior period line items of a report to conform to current period classifications. Reclassifying one concept breaking it out as two the next period; or two period to one concept; etc. May also desire to cross reference reclassified items to the accounting policy relating to reclassifications of prior balances. PDF | JPEG Instance Taxonomy Formula
BUC44 Reason Not Reported A specific type of comment or footnote which explains why a fact has not been reported. Points out that footnotes can be differentiated using roles. At one point there was a list of 14 reasons information might not have been reported: unavailable, not applicable, unknown, etc. PDF | JPEG Instance Taxonomy Formula
BUC55 PivotTable2 Test Case 2: Explicit hypercube/[Table] exists for Sales Analysis, Summary; Legal Entity [Axis], Business Segment [Axis], Geographic Area [Axis] Explicitly provided Test Case 2: Explicit hypercube/[Table] exists for Sales Analysis, Summary; Legal Entity [Axis], Business Segment [Axis], Geographic Area [Axis] Explicitly provided PDF | JPEG Instance Taxonomy Formula
BUC56 PivotTable3 Test Case 3: Explicit hypercube/[Table] exists for Sales Analysis, Summary; Legal Entity [Axis] Explicitly provided Test Case 3: Explicit hypercube/[Table] exists for Sales Analysis, Summary; Legal Entity [Axis] Explicitly provided PDF | JPEG Instance Taxonomy Formula
BUC57 PivotTable4 Test Case 4: Explicit hypercube/[Table], but no dimensions /[Axes] are explicitly provided Test Case 4: Explicit hypercube/[Table], but no dimensions /[Axes] are explicitly provided PDF | JPEG Instance Taxonomy Formula
BUC58 PivotTable5 Test Case 5: No explicit hypercube/[Table] exists for Sales Analysis, Summary Test Case 5: No explicit hypercube/[Table] exists for Sales Analysis, Summary PDF | JPEG Instance Taxonomy Formula
BUC99 Non Financial Information Shows that there is no difference between expressing financial and non-financial information. Any non financial information. Sweet spot for XBRL is information shemas which change frequenly so you desire a business person (as opposed to a technical person) making adjustments; large complex transactions; need for accuracy (i.e. business rules to enforce information integrety). PDF | JPEG Instance Taxonomy Formula

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