Model-based Digital Business Reporting - Charlie

http://xbrl.squarespace.com/digital-financial-reporting/

这是Charlie近今年一直在关心研究的基本成功，XBRL 模型。

Model-based Digital Business/FinancialReporting

 

This page summarizes information related todigital financial reporting. Be sure to check out the wiki for digitalfinancial reporting. You can follow this topic by following the category"digital financial reporting" on my blog.

 

Modelling Business Information Using XBRL.A resource for accountants, internal auditors, external auditors, financialanalysts, and other business professionals who want to create, review, audit,or extract information from model-based digital business/financial reports.

 

Table of Contents

1.        Introduction

2.        Getting Started

3.        Understanding Important KeyIdeas, Concepts, Terminology

4.        Understanding theMultidimensional Model

5.        Logical Model Report Elements

6.        Information Models(Metapatterns)

7.        Domain Partion AggregationModels

8.        Overview of Business Use Cases

9.        Business Use Cases

10.    Integrity Models

11.    Flow Models

12.    Comprehensive Example

13.    SEC XBRL Financial FilingModel/Reference Implementation

14.    Specific or Special ModelingConsiderations

15.    Semantic Models

16.    Verifying Digital BusinessReports Using Automated Validation

17.    Analysis and Comparison ofDigital Business Information

18.    Remodelled US GAAP Taxonomy andExemplars

19.    APPENDIX: Analysis of 1474 SECXBRL Filings

20.    (Blank)

21.    APPENDIX: Report ElementProperties

22.    APPENDIX: Top XBRL TechnicalSyntax Related Modeling Tips

23.    APPENDIX: Restricting DataTypes

24.    APPENDIX: UnderstandingCalculation Inconsistencies

25.    APPENDIX: Why the SEC May Move to Inline XBRL

Steps To Mastering Digital FinancialReporting

 

NOTE: The information below is nowsummarized and included within the one document above. The separate PDFs areidentical to the combined PDF above.

 

The following is a summary of steps tomastering model-based digital financial reporting. Eventually the number ofsteps will be reduced once software better supports the needs of businessusers. No business user should need to understand the details of the XBRLtechnical syntax. The technical details will eventually be hidden from mostusers.  Regretfully, we are not at thispoint yet. So, understanding the correct approach to using XBRL in digitalfinancial reporting and the things you need to do to create quality digitalfinancial reports is a little more challenging today. This information isparticularly helpful to consultants and others who are in a "train thetrainer" type role.

Step 1. Understanding the Fundamentals(REQUIRED). The first step in understanding how to use XBRL for digitalfinancial reporting is to understand some fundamental things about what XBRLis, what it is not, etc.  This video HowXBRL Works is a very good step in that direction. This blog post expands on thevideo in a little more detail.

Step 2. Get Some Background(OPTIONAL).  This is an optional step,but it can be useful in filling in gaps in understanding you might have. Thebest accumulation of background material is the book I wrote, XBRL for Dummies,with the purpose of summarizing that background.

Step 3. XBRL Technical Primer (OPTIONAL).Chapter 4 of the XBRL for Dummies book (about 25 pages) has a very good primerfor whose who want background in the XBRL technical syntax.  This step can help you fill in gaps inunderstanding. Although not required for your journey, it can be very helpfulfor those who truly want to master XBRL. Additionally, if you want tounderstand why XBRL is what it is, read chapter 2 of XBRL for Dummies, Takingto Heart the Essential Concepts of XBRL. This will help you understand thereasoning behind decisions made and sometimes conflicting objectives.

Step 4. Hello World Example (OPTIONAL).Chapter 15 of XBRL for Dummies walks you through a few "hello world"type examples to help you get your feet wet using XBRL. The walk through is alittle technical, but only enough to expose you to important new ideas.

Step 5. Understand the MultidimensionalModel (REQUIRED). The key ideas of the multidimensional model are important tounderstand before you begin your journey in earnest.  This brief overview is all you really need, acouple of pages worth.

Step 6. Overview of a Logical Model ofDigital Financial Reporting (REQUIRED). These are summaries of report elementsand relations between report elements.  Alogical model or sometimes called a conceptual model takes something morecomplex and articulates it in a manner which is easier to understand.  For example, the logical model of anelectronic spreadsheet (workbooks, spreadsheets, columns, rows, cells) followsthe logical model of a paper spreadsheet. The logical model used for digitalfinancial reporting helps hide the XBRL technical syntax from business users.

Step 7. Report Elements and Report ElementRelations (REQUIRED). A digital business report contains report elements.Report elements can be put into categories. Report elements can be related toother report elements. This document goes into more details about reportelements and report element relations. (OPTIONAL, for more details, thisdocument covers the details of report element properties: This providesadditional information as to report element properties.

Step 8. Information Model MetapatternsDetails (REQUIRED). Information models/metapatterns. Computer systemsarchitects and engineers leverage patterns to make things easier for users oftheir systems. Financial reporting information has patterns. Everything infinancial reporting can be created using one or more of these 8 metapatternswhich are the building blocks of all financial reporting information.

Step 9. Domain Partition Aggregation ModelsDetails (REQUIRED). Domain partition aggregation models. The members within adomain may, or may not, aggregate or add up. This document explains the relation models between a set of memberswhich makes up a domain.

Step 10. Integrity Models Details(REQUIRED). Integrity Models. Relations exist within a table, but relationsalso exist between tables. Integrity models express the semantic relationsbetween the components of one table and the components of another table.

Step 11. Flow Models Detail (REQUIRED).Flow Models. Flow is the notion of relations between networks and/or tables forthe purpose of ordering or sequencing the components of a digital financialreport.

Step 12. Business Use Cases (REQUIRED).Business Use Cases. This helps you understand how to model information inspecific situations. It helps you see the subtle differences between differentmodeling situations. This provides sample files, documentation, and otherinformation for about 30 business use cases and helps you understand eachbusiness use case and compare/contrast different business use cases.

Step 13. Tying Business Use Cases Together(REQUIRED). Comprehensive Example. While the metapatterns and business usecases are helpful isolated examples/samples; these metapatterns and businessuse cases have to work together within larger reports.  The comprehensive example pulls each of thebusiness use cases together to examine the integrity between different businessuse cases.

Step 14. (SEC focused) Tying EverythingTogether with a Reference/Model Implementation (REQUIRED). Referenceimplementation of SEC XBRL financial filing. This reference implementation orprototype or model provides an example of an SEC XBRL financial filing. The keybenefit which this provides is to see how the individual pieces of the filingrelate to one another. The business rules, articulated using XBRL Formula, isthe best place to see that each piece is intact and each piece relates properlyto other pieces.