For more information on US GAAP Taxonomy Information Models, see this blog post. For more information on how the US GAAP Taxonomy information models map to the more general Business Reporting Logical Model, see here. For more information on the US GAAP Taxonmoy Metapatterns, see here.
Ref | Item | Description |
1. | About this Basic Example | Basic Example of SEC XBRL Filing. Somewhat of a "Hello World"-type example of the basic moving parts of an SEC XBRL filing. Contains all US GAAP Taxonomy information model metapatterns which exist in the US GAAP Taxonomy: Hierarchy, Roll Up, Roll Forward, Compound Fact |
2. | Starting point of basic report. HTML file which might be produced by a filing agent. This could be in Word or other format, I used HTML. | HTML |
3. | End result. SEC Viewer rendering screenshot. This was generated by submitting the XBRL instance and XBRL taxonomy to the SEC Previewer |
PDF |
JPEG |
Excel (Generated by SEC Previewer)
(These are the individual pieces: Hierarchy | Roll Up | Roll Forward | Compound Fact | Document Information) |
4. | Company Extension XBRL Taxonomy created for filing. This was validated by four different XBRL processors and by two EDGAR validation tools. (In order to help you be able to edit the XBRL taxonomy the label linkbases are connected using schemas which are not allowed by the SEC for company filings. As you will not likely actually submit this, I chose to make the taxonomy easier to edit by the average user, rather than a perfect example. The SEC previewer will accept the XBRL instance and XBRL taxonomy.) To get to the SEC previewer, click here. To see how to submit something using the SEC previewer, click here. | XSD |
5. | Human readable rendering of company extension XBRL Taxonomy (Information Model of XBRL Taxonomy, Measure Relations Infoset per Business Reporting Logical Model). Helps you see what the XBRL taxonomy looks like. | HTML | XML |
6. | SEC Filer XBRL Instance. This is a basic XBRL instance which as been validated using four different XBRL processors and by two EDGAR validation tools. | XBRL |
7. | Human readable rendering of XBRL instance information (Fact Table or Fact Groups Infoset per Business Reporting Logical Model; shows what the data looks like before using Measure Relations to organize the data). This is helpful in understanding if you are modeling the information correctly in the XBRL taxonomy. | HTML | XML |
8. | Business Rules expressed as XBRL Formulas; used to verify that computations are correct | XML (Linkbase) |
9. | Validation results of applying business rules (above) against XBRL instance to ensure computations are correct. Necessary to verify XBRL instance, but you cannot submit this to the SEC. (XBRL Formulas validation results, UBmatrix) | HTML |
10. | Validation results of applying business rules expressed as XBRL calculations. (Calculation trace results, UBmatrix) | HTML |
11. | XSLT (style sheet) used to create the HTML starting point above. Shows how to generate a pixel perfect rendering, should you feel you need that. | XSLT |
12. | Download; ZIP file which contains all the files above and a few others which you can download. | ZIP |
13. | Extraction tool; allows you to grab information from the XBRL instance. NOTE: Excel file contains macros. (Actually, pulls information from a pre-processed Fact Group Infoset because I cannot make the XBRL processor available which generates the Fact Group Infosets. | ZIPPED Excel File |