| # | Item | Description |
|---|---|---|
| A. | Metapattern name | Variance |
| B. | Description | A variance information model reconciles some reporting scenario with another reporting scenario, the variance between reporting scenarios being the variance or changes. 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. |
| C. | Visual example | ![]() |
| D. | Visual example file | |
| E. | XBRL Taxonomy | XSD |
| F. | XBRL Instance | XBRL |
| H. | ZIP Archieve with All Files | ZIP |
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