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. | 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 | 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. | 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 |
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 |