Number | Pattern Title | Pattern Description | Examples of Use | Visualization Example | Auto Generated Rendering | XBRL Instance | XBRL Taxonomy | BRM Measure Relations Info Set | BRM Fact Groups Info Set | XBRL Formulas | XBRL Formulas Validation Results | XBRL Calculations Validation | XSLT to Render XBRL Instance |
BUC01 | Simple Hierarchy | One level hierarchy. No calculation relations. | 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). | Auto Rendering | Instance | Taxonomy | HTML | XML | HTML | XML | Formula | Formula Validation | Calculation Validation | XSLT To Render PDF | |
BUC02 | Hierarchy | Multi-level hierarchy. No calculations. | Accounting policies, portions of disclosures | Auto Rendering | Instance | Taxonomy | HTML | XML | HTML | XML | Formula | Formula Validation | Calculation Validation | XSLT To Render PDF | |
BUC03 | Simple Roll Up | Simple roll up. No nesting of calculations. | Balance sheet, income statement, cash flow statement, breakdown of something by its components. | Auto Rendering | Instance | Taxonomy | HTML | XML | HTML | XML | Formula | Formula Validation | Calculation Validation | XSLT To Render PDF | |
BUC04 | Nested Roll Up | Nesting one calculation inside another calculation. | Balance sheet, disclosures | Auto Rendering | Instance | Taxonomy | HTML | XML | HTML | XML | Formula | Formula Validation | Calculation Validation | XSLT To Render PDF | |
BUC05 | Inverted Roll Up | Multi-level nested calculations. | Income Statement. | Auto Rendering | Instance | Taxonomy | HTML | XML | HTML | XML | Formula | Formula Validation | Calculation Validation | XSLT To Render PDF | |
BUC06 | Multiple Roll Ups | One concept calculated in more than one way forcing calcuations to be seperated by extended links. | Trade receivables or other concepts where you have a component breakdown, a net/gross breakdown, and/or a current/noncurrent breakdown. | Auto Rendering | Instance | Taxonomy | HTML | XML | HTML | XML | Formula | Formula Validation | Calculation Validation | XSLT To Render PDF | |
BUC07 | Simple Roll Forward | Simple roll forward analysis. Also known as movement analysis. | Movement (or roll forward or reconcilation) of property, plant and equipment; intangible assets; statement of changes in equity; cashflow statement | Auto Rendering | Instance | Taxonomy | HTML | XML | HTML | XML | Formula | Formula Validation | Calculation Validation | XSLT To Render PDF | |
BUC08 | Complex Roll Forward | Movement of more than one concept modeled using items. | Statement of changes in equity; property, plant and equipment; intangible assets; | Auto Rendering | Instance | Taxonomy | HTML | XML | HTML | XML | Formula | Formula Validation | Calculation Validation | XSLT To Render PDF | |
BUC09 | Simple Compound Fact | Simple compound fact. (i.e. this was a tuple) This is actually another pattern with at least one more measure (dimension). | Director compensation | Auto Rendering | Instance | Taxonomy | HTML | XML | HTML | XML | Formula | Formula Validation | Calculation Validation | XSLT To Render PDF | |
BUC10 | Repeating Concept | Simple compound concept which repeats. | Subsequent events | Auto Rendering | Instance | Taxonomy | HTML | XML | HTML | XML | Formula | Formula Validation | Calculation Validation | XSLT To Render PDF | |
BUC11 | Multiple Periods Compound Concept | Simple compound concept which has more than one period disclosed within the compound concept. | Leaseholds information where book value is shown for two periods | Auto Rendering | Instance | Taxonomy | HTML | XML | HTML | XML | Formula | Formula Validation | Calculation Validation | XSLT To Render PDF | |
BUC12 | Roll Forward in Compound Concept | Roll Forward within a compound concept. | Share ownership plans | Auto Rendering | Instance | Taxonomy | HTML | XML | HTML | XML | Formula | Formula Validation | Calculation Validation | XSLT To Render PDF | |
BUC13 | Nested Compound Concept | Compound concept within another compound concept. | Related party transactions | Auto Rendering | Instance | Taxonomy | HTML | XML | HTML | XML | Formula | Formula Validation | Calculation Validation | XSLT To Render PDF | |
BUC14 | Reconciliation of Balance | Reconcilation of one instant to another instant. (This is NOT a roll forward as the reconciling items are instants, not durations, and the balace concepts are different concepts, not the same.) | Reconcilation of cash per the balance sheet with cash per the cash flow statement. | Auto Rendering | Instance | Taxonomy | HTML | XML | HTML | XML | Formula | Formula Validation | Calculation Validation | XSLT To Render PDF | |
BUC15 | Text Block | What would normally be many concepts modeled as a block of text. | Anything. Not as much formatting control, see Escaped XHTML. | Auto Rendering | Instance | Taxonomy | HTML | XML | HTML | XML | Formula | Formula Validation | Calculation Validation | XSLT To Render PDF | |
BUC16 | Restatement | Restatement of income. | Restatement of earnings due to an accounting change or prior period error. | Auto Rendering | Instance | Taxonomy | HTML | XML | HTML | XML | Formula | Formula Validation | Calculation Validation | XSLT To Render PDF | |
BUC17 | Reissue Report | Reissuance of an entire report. | Reissuance of an entire financial statement due to some significant mistake, such as in this case transposing two account balances. | Auto Rendering | Instance | Taxonomy | HTML | XML | HTML | XML | Formula | Formula Validation | Calculation Validation | XSLT To Render PDF | |
BUC18 | Reclassification | Reclassification of prior balances on 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. | Auto Rendering | Instance | Taxonomy | HTML | XML | HTML | XML | Formula | Formula Validation | Calculation Validation | XSLT To Render PDF | |
BUC19 | Prose | Information containing multiple paragraphs, tables, lists, etc. which must appear in a particular order to be meaningful. | Management discussion and analysis; certain large disclosures. When there is a need to provide pixel perfect formatting of information. | Auto Rendering | Instance | Taxonomy | HTML | XML | HTML | XML | Formula | Formula Validation | Calculation Validation | XSLT To Render PDF | |
BUC20 | General Comment | Using XBRL Footnotes to express general comments. Shows the difference between using standard roles and custom roles. | Footnotes on the fact of a statement or within the disclosures or policies. | Auto Rendering | Instance | Taxonomy | HTML | XML | HTML | XML | Formula | Formula Validation | Calculation Validation | XSLT To Render PDF | |
BUC21 | Pivot Table | One concept used in a number of axis. Common for a segment breakdown. Data is similar to a pivot table. Multiple business segments. | Analysis of sales, segment breakdown, any pivot table. | Auto Rendering | Instance | Taxonomy | HTML | XML | HTML | XML | Formula | Formula Validation | Calculation Validation | XSLT To Render PDF | |
BUC22 | Reason Not Reported | Explaining why a piece of information has not been reported. | At one point there was a list of 14 reasons information might not have been reported: unavailable, not applicable, unknown, etc. | Auto Rendering | Instance | Taxonomy | HTML | XML | HTML | XML | Formula | Formula Validation | Calculation Validation | XSLT To Render PDF | |
BUC25 | Escaped XHTML | Same as the Simple Compound Fact, but expressed as one table in HTML for better formatting control. | Anything. Provides more control over formatting. | Auto Rendering | Instance | Taxonomy | HTML | XML | HTML | XML | Formula | Formula Validation | Calculation Validation | XSLT To Render PDF | |
BUC26 | Using JSON | Same as the Simple Compound Fact, but expressing the compound fact 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. | Auto Rendering | Instance | Taxonomy | HTML | XML | HTML | XML | Formula | Formula Validation | Calculation Validation | XSLT To Render PDF | |
BUC27 | Flow | Shows the notion of flow 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. | Auto Rendering | Instance | Taxonomy | HTML | XML | HTML | XML | Formula | Formula Validation | Calculation Validation | XSLT To Render PDF | |
BUC28 | Other Relations | Other relations, usually complex computations | Earnings per share which has a division computation. | Auto Rendering | Instance | Taxonomy | HTML | XML | HTML | XML | Formula | Formula Validation | Calculation Validation | XSLT To Render PDF | |
BUC29 | Variance | Variance between actual and budgeted. | Any time there is a change in one Measure other than the Calendar Time [Measure]. | Auto Rendering | Instance | Taxonomy | HTML | XML | HTML | XML | Formula | Formula Validation | Calculation Validation | XSLT To Render PDF | |
BUC30 | Classes | Shows the notion of class. Compare and contrast this to the SimpleRollUp | Shows a different way to model something like the Simple Roll Up. This approach has its pros and cons. | Auto Rendering | Instance | Taxonomy | HTML | XML | HTML | XML | Formula | Formula Validation | Calculation Validation | XSLT To Render PDF | |
BUC31 | Add Members Without Extension | Show how extension can be achieve without the need to extend an XBRL taxonomy. | 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. | Auto Rendering | Instance | Taxonomy | HTML | XML | HTML | XML | Formula | Formula Validation | Calculation Validation | XSLT To Render PDF | |
BUC34 | Adjustment | Adjustment of a balance between two report dates. | Prior period adjustment of an equity balance. | Auto Rendering | Instance | Taxonomy | HTML | XML | HTML | XML | Formula | Formula Validation | Calculation Validation | XSLT To Render PDF | |
BUC35 | Grouped Report | Fact Group which contains multiple Measures unique to the Fact Group. | Many disclosures have these types of characteristics. Analysis reports. | Auto Rendering | Instance | Taxonomy | HTML | XML | HTML | XML | Formula | Formula Validation | Calculation Validation | XSLT To Render PDF | |
BUC99 | Non Financial Information | Non financial information can be expressed in XBRL as well as 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). | Auto Rendering | Instance | Taxonomy | HTML | XML | HTML | XML | Formula | Formula Validation | Calculation Validation | XSLT To Render PDF |