This is my first draft of an articulation of all the properties of the financial report semantic objects. (I think I am saying this correctly). I used an approach which was used when I was working on the XBRL International Taxonomy Architecture working group; I did this using VUE (Visual Understanding Environment). It is not UML, but it is UML-ish. I am no expert at this but I think this is getting pretty close to where it needs to be.
Basically, what I did was leverage the business reporting logical model created and change it, expressing it in terms of the Financial Report Semantics and Dynamics Theory and my implementation of the SEC XBRL financial filing logical model. You can get more information of both of those here on my blog.
More to come...comments welcomed.