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| # | Item | Description |
|---|---|---|
| 1. | Major Cagegories, of a financial report (handy for organizing a financial report into sections) | Human Readable | RDF/OWL | |
| 2. | Topics, of information within a financial report (can be organized by major category) | Human Readable | RDF/OWL | |
| 3. | Disclosure Objects, which represent disclosures provided within a financial report (can be organized by topic) | Human Readable | RDF/OWL | |
This is a prototype of metadata used to organize financial report disclosures. All disclosures are "objects". Each disclosure object is organized using the Accounting Standards Codification (ASC) topics and major categories under which those topics are organized. Each disclosure object will eventually be mapped to the US GAAP Taxonomy, to a prototype, examples of the disclosure in SEC XBRL financial reports, and to templates used to create those disclosures.
- Earlier version of disclosure objects: http://www.xbrlsite.com/2012/Templates/2012-04-15/Library/Viewer.html
- Digital Financial Reporting Wiki: http://digitalfinancialreporting.wikispaces.com/home
- Disclosure templates: http://www.xbrlsite.com/2012/Templates/2012-04-15/TemplateIndex/index.html
- Reorganized 2011 US GAAP Taxonomy (portion): http://www.xbrlsite.com/US-GAAP-2011/Exemplars/Viewer.html
- As Released 2012 US GAAP Taxonomy (portion): http://www.xbrlsite.com/2012/US-GAAP-2012-AsReleased-Viewer/Viewer.html
This work is licensed under a Creative Commons License.