I have updated the results of my testing of consistency against a conformance suite that I have created for XBRL-based digital financial reporting.
There are now at least three software vendors that provide consistent support for the 11 concept arrangement patternsthat make up the core of XBRL-based digital financial reporting.
Here is a comparison of the 11 concept arrangment patterns for those three software vendor applications.
Believe it or not, every XBRL-based report submitted to the SEC using US GAAP or IFRS can be broken down into these 11 concept arrangement patterns. A test set of 6,023 reports which contain 8,532,275 facts can all be arranged into information model that contain these 11 concept arrangement patterns. These and other patterns are the basis for my Financial Report Semantics and Dynamics Theory and the Logical Theory Describing a Business Report.
An ontology is essentially taking the information from those two documents above and representing them in machine-readable form.
I don't know if I should say that something like the US GAAP Financial Report Ontology is the basis for the concept arrangement patterns of if it is the case that the concept arrangement patterns enable the creation of such ontologies.
These same ideas apply not just to US GAAP or IFRS; rather the ideas apply to any financial reporting scheme. Further, the ideas can be applied to non-financial reporting schemes.
All of this is currently informally standardized using my open source approach. OMG's SBRM is about making my informal standard that I am using for financial reporting more formal plus it is about expanding the ideas created specifically for financial reporting and applying them to the more general use case of general business reporting.