Table of Contents
- 1 Abstract
- 2 Identifying the preparer of a report
- 3 Use cases - identifying multiple entities
- 3.1 Use case 1: At most one other entity being reported
- 3.2 Use case 2: An unknown number of entities are being reported
- 3.3 Use case 3: A fixed number of entities being reported
- A Example of specific concepts
- B Graphical representation of a dimensional structure
- C Example of a typed dimensional structure
- D Example of an extension approach in an explicit dimensional structure
- E Example of an explicit dimensional structure with fixed number of domain members
Business reports typically provide information about the entity preparing the report, for example, a company’s financial statements. In doing so it is common to also include some information about other parties. For example, the report may contain information about subsidiaries and associates of the preparer, transactions with its related parties, and engagement of third parties. We use the term “entity” to refer to all possible types of other party.
As a result, there is a need to identify each of the entities whose data is reported in the preparer’s report. This document discusses the different approaches that can be used when modelling such information in an XBRL taxonomy.
This document will discuss various use cases and provide guidance for taxonomy authors on how to implement these use cases.
The appendices contain examples of taxonomies that use the approaches mentioned.
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