Digital Financial Reporting

OK, building on the last post where I provided a high level summary of a logical model of SEC XBRL filings, here is an implementation of that logical model so you can better understand it:

• SEC XBRL filing and taxonomy prototype.  This shows you what an SEC XBRL filing would look using only explicit tables, no implicit tables.
• Relations info set. This is an info set of the relations information. Basically, this is the information communicated within an XBRL taxonomy distilled down to its essence.
• Tables info set. This is an info set of the reported information.  Basically, this is the information communicated within an XBRL instance, putting all the tables together with their axes, distilled down to its essence.

These info sets are not new, I copied them from the info sets I created for the Business Reporting Logical Model but, like the PDF in the last post, changed the terminology to match the US GAAP Taxonomy and SEC XBRL filing terminology.

To render the tables info set so that a human can read it, you use the tables info set plus the relations info set.  To see this, try looking at the XBRL instance in the Firefox XBRL Viewer add on.