Standard Business Report Model/Fact

Fact XBRL definition of fact Fact per Wikidata Normative A fact is words, a number, or prose that is reported. A fact defines a single, observable, reportable piece of information contained within a report, or fact value, contextualized for unambiguous interpretation or analysis by one or more distinguishing characteristics (properties of the fact). A fact value is one property of a fact. Every fact has exactly one fact value. Commentary and Interpretations For example, the number 241086000000 which represents the concept "assets" for the consolidated legal entity Microsoft as of June 30, 2017 expressed in US dollars rounded to the nearest millions of dollars is a fact. A fact could be a number, words, or prose. The following is an informal model which describes a fact. thumb|left|800px|alt=Informal model of a fact. Technical The following is a formal UML model of a fact published by the OMG Standard Business Report Model. See section 7.4, page 17. SBRM thumb|left|800px|alt=UML model of Fact.