411 REFERENCE · Wikibooks
Standard Business Report Model
Reference material by Wikibooks contributors. This retains its source identity and is not 411 news reporting.
Standard Business Report Model (SBRM) A global open industry standard for creating model-based business reports including financial reports.
Start Here
The Standard Business Report Model (SBRM) is a global open industry standard logical conceptualization of a business report that is based on the following published global open industry standards and the Seattle Method interpretation of those standards. This resource is designed to be approachable by business professionals and also meet the needs of technical professionals making use of SBRM. The Seattle Method is an approach to creating a business report per the Standard Business Report Model (SBRM).
The XBRL International, XBRL Technical Specification
The XBRL International, XBRL Open Information Model Specification
The XBRL International, XBRL Dimensions Specification
XBRL International Accounting semantics arcroles 1.0
The Object Management Group, Standard Business Report Model (SBRM) Specification
The Seattle Method, Logical Theory Describing Financial Report (Terse)
The following are links to the key pages of the Standard Business Report Model:
Introduction
Principles
Narrative
History Terms
The following are the key high-level terms defined by the Standard Business Report Model (SBRM):
Report
Fact
Entity
Report Element
Hypercube
Dimension
Member
Line Item
Concept
Abstract
Period
Unit
Information Block
Note that these terms are defined on Wikidata.