Conceptualization of Business Report

Unofficial Draft Proposal

This version:
https://xbrlsite.azurewebsites.net/2025/reporting-scheme/mini/base-taxonomy/w3c-style-standards-mini.html
XBRL taxonomy information:
https://xbrlsite.azurewebsites.net/2025/reporting-scheme/mini/base-taxonomy/mini_ModelStructure.html
Latest version:
https://xbrlsite.azurewebsites.net/2025/reporting-scheme/mini/base-taxonomy/w3c-style-standards-mini.html
Previous version:
https://xbrlsite.azurewebsites.net/2025/reporting-scheme/mini/base-taxonomy/w3c-style-standards-mini.html
Editors:
Charles Hoffman, CPA, XBRL Site <charles.hoffman@me.com>
Authors:
Charles Hoffman, CPA.

This document is licensed under a Creative Commons Attribution 3.0 License. This working proof of concept financial reporting scheme is placed in the public domain and is OK for anyone to make use of.

Abstract

This document strives to provide a formal logical conceptualization of a business report. A business report (general) includes financial reports (a specialization of a business report), accounting working papers, audit working papers, financial analysis models and other such artifacts.

Status of This Document

This document is a working proof of concept created by Charles Hoffman, CPA. The purpose of this prototype is to test some ideas.

This document is a working proof of concept.

How to read this document and give feedback

Please send comments on this specification to charles.hoffman@me.com

Contents

  1. 1. Purpose and Scope
  2. 3. Terms
  3. 10. Supplementary Information
  4. 11. Acknowledgments

1. Purpose and Scope

The 'realspace' realm and the 'cyberspace' realm operate in different ways. The purpose of this prototype financial reporting scheme is to help figure out how a financial reporting scheme can be created to leverage the rules governing how cypberspace operates.

A financial reporting scheme is in essence a 'specification' which describes how that financial reporting scheme works. That specification is used to understand how to properly 'construct' financial statements. Software can be used to 'verify' that a financial report has been created per that reporting scheme. Softwaree can use that description to 'extract' information from financial reports and analyze reported information effectively.

2. Terms

The following is a summary of important terms related to the logical conceptulization of a business report.

2.1. Fact

A fact is reported. A fact defines a single, observable, reportable piece of information contained within a business report, or fact value, contextualized for unambiguous interpretation or analysis by one or more distinguishing aspects (properties of the fact). A fact value is one property of a fact. Every fact has exactly one fact value.

2.2. Concept

Implementation of an Aspect. A core abstract. A Concept or Abstract is essentially the member or value of the Primary Item or [Line Items] dimension.

2.3. Information Block

An information block is a set of facts which go together (tend to be cohesive and share a certain common nature) for some specific purpose within a report. (Common synonym for Information Block are block, fact set.)

2.4. Hypercube

A hypercube is a type of report element. A.k.a. table or cube.

8. References

8.1. Normative References

[THEORY]
Logical Theory Describing Financial Report (Terse); Charles Hoffman, CPA
Available at http://xbrlsite.com/seattlemethod/LogicalTheoryDescribingFinancialReport_Terse.pdf.
[TERMS]
Terms; Charles Hoffman, CPA
Available at https://xbrlsite.azurewebsites.net/2019/Prototype/sbrm/Terms/TermsSummary.html.

8.2. Informative References

[SCHEMA2]
XML Schema Part 2: Datatypes Second Edition. P. Biron, A. Malhotra, eds. World Wide Web Consortium, 28 October 2004. (See also Processing XML 1.1 documents with XML Schema 1.0 processors [XML11-SCHEMA].)
This edition of XML Schema Part 2 is http://www.w3.org/TR/2004/REC-xmlschema-2-20041028/.
The latest edition of XML Schema Part 2 is available at http://www.w3.org/TR/xmlschema-2/.

9. Acknowledgments

The editors would like to acknowledge and thank the following people for substantive aid with this specification: list of names.