Conceptual Model (2021)

Line Label Object Type Report Element Name
1 Financial Report Conceptual Model Network
2 Thing Abstract cm:Thing
3 Business Rule Abstract cm:BusinessRule
4 Business Rule Pattern Abstract cm:BusinessRulePattern
5 Greater Than Or Equal To Zero Abstract cm:GreaterThanOrEqualToZero
6 Variance Abstract cm:Variance
7 Adjustment Abstract cm:Adjustment
8 Roll Up Abstract cm:RollUp
9 Roll Forward Abstract cm:RollForward
10 Greater Than Abstract cm:GreaterThan
11 Less Than Abstract cm:LessThan
12 Exists Abstract cm:Exists
13 Co Exists Abstract cm:CoExists
14 Equal To Abstract cm:EqualTo
15 Key Financial Ratio Abstract cm:KeyFinancialRatio
16 Fundamental Accounting Concept Relation Abstract cm:FundamentalAccountingConceptRelation
17 Business Report Abstract cm:BusinessReport
18 Financial Report Abstract cm:FinancialReport
19 Economic Entity Abstract cm:EconomicEntity
20 Reporting Scheme Abstract cm:ReportingScheme
21 US GAAP Abstract cm:USGAAP
22 Private Company Financial Reports In US GAAP Abstract cm:PrivateCompanyFinancialReportsInUSGAAP
23 Public Company Financial Reports In US GAAP to SEC Abstract cm:PublicCompanyFinancialReportsInUSGAAPToSEC
24 Financial Reporting by Not-for-Profit Entity in US Abstract cm:FinancialReportingByNotForProfitEntityInUS
25 IFRS Abstract cm:IFRS
26 Financial Reports in IFRS Abstract cm:FinancialReportsInIFRS
27 Financial Reports in IFRS for SMEs Abstract cm:FinancialReportsInIFRSSMEs
28 Financial Reporting by US State or Local Governmental Entity Abstract cm:FinancialReportingByUSStateOrLocalGovernmentalEntity
29 XBRL-based Reporting to Iran Regulator Abstract cm:XBRLBasedReportingToIranRegulator
30 XBRL-based General Business Reports Abstract cm:XBRLBasedGeneralBusinessReports
31 Personal Financial Reporting in US Abstract cm:PersonalFinancialReportingInUS
32 XBRL-based Reporting Using XBRL-US Work-in-Progress/Surety Taxonomy Abstract cm:XBRLBasedReportingUsingXBRLUSWorkInProgressSuretyTaxonomy
33 Income Tax Basis Abstract cm:IncomeTaxBasis
34 Other Comprehensive Basis of Accounting Abstract cm:OtherComprehensiveBasisOfAccounting
35 Accounting Activity Abstract cm:AccountingActivity
36 Commercial and Industrial Abstract cm:CommercialAndIndustrial
37 Interest-based Revenue Abstract cm:InterestBasedRevenue
38 Insurance-based Revenue Abstract cm:InsuranceBasedRevenue
39 Real Estate Investment Trusts Abstract cm:RealEstateInvestmentTrusts
40 Securities-based Revenue Abstract cm:SecuritiesBasedRevenue
41 Fund or Trust Abstract cm:FundOrTrust
42 Unknown Accounting Activity Abstract cm:UnknownAccountingActivity
43 Entity Legal Form Abstract cm:EntityLegalForm
44 Proprietorship Abstract cm:Proprietorship
45 Unknown Entity Legal Form Abstract cm:UnknownEntityLegalForm
46 Corporation Abstract cm:Corporation
47 Limited Liability Corporation Abstract cm:LimitedLiabilityCorporation
48 Partnership Abstract cm:Partnership
49 Limited Liability Partnership Abstract cm:LimitedLiabilityPartnership
50 Financial Report Component Abstract cm:FinancialReportComponent
51 Primary Financial Statement Abstract cm:PrimaryFinancialStatement
52 Parenthetical Comments Abstract cm:ParentheticalComments
53 Block Abstract cm:Block
54 Component Abstract cm:Component
55 Report Fragment Abstract cm:ReportFragment
56 Note (Disclosure Note) Abstract cm:Note
57 Disclosure Note Abstract cm:DisclosureNote
58 Disclosure Abstract cm:Disclosure
59 Supplementary Information Abstract cm:SupplementaryInformation
60 Entity Information Abstract cm:EntityInformation
61 Document Information Abstract cm:DocumentInformation
62 Exemplar Abstract cm:Exemplar
63 Prototype Abstract cm:Prototype
64 Topic (Disclosure topic) Abstract cm:Topic
65 Report Element Type Abstract cm:ReportElementType
66 Network Abstract cm:Network
67 Member Abstract cm:Member
68 Table Abstract cm:Table
69 Axis Abstract cm:Axis
70 Concept Abstract cm:Concept
71 Abstract Abstract cm:Abstract
72 Line Items Abstract cm:LineItems
73 Characteristic Abstract cm:Characteristic
74 Reporting Entity Abstract cm:ReportingEntity
75 Legal Entity Abstract cm:LegalEntity
76 Reporting Scenario Abstract cm:ReportingScenario
77 Business Segment Abstract cm:BusinessSegment
78 Geographic Area Abstract cm:GeographicArea
79 Report Date Abstract cm:ReportDate
80 Fiscal Period Abstract cm:FiscalPeriod
81 Calendar Period Abstract cm:CalendarPeriod
82 Instrument Abstract cm:Instrument
83 Range Abstract cm:Range
84 Line Item Abstract cm:LineItem
85 Member Arrangement Pattern Abstract cm:MemberArrangementPattern
86 Whole-Part Abstract cm:WholePart
87 Type-Of Abstract cm:TypeOf
88 Network Section Type Abstract cm:NetworkType
89 Schedule Type Abstract cm:ScheduleType
90 Disclosure Type Abstract cm:DisclosureType
91 Document Type Abstract cm:DocumentType
92 Statement Type Abstract cm:StatementType
93 Network Tagging Level Abstract cm:NetworkTaggingLevel
94 Level 4 Detail Abstract cm:Level4Detail
95 Level 3 Disclosure Text Block Abstract cm:Level3TextBlock
96 Level 1 Note Text Block Abstract cm:Level1TextBlock
97 Level 2 Policy Text Block Abstract cm:Level2TextBlock
98 Concept Arrangement Pattern Abstract cm:ConceptArrangemetPattern
99 Roll Up Abstract cm:RollUp
100 Roll Forward Info Abstract cm:RollForwardInfo
101 Roll Forward Abstract cm:RollForward
102 Hierarchy Abstract cm:Hierarchy
103 Adjustment Abstract cm:Adjustment
104 Variance Abstract cm:Variance
105 Complex Computation Abstract cm:ComplexComputation
106 Text Block Abstract cm:TextBlock
107 Level 2 Policy Text Block Abstract cm:Level2TextBlock
108 Level 1 Note Text Block Abstract cm:Level1TextBlock
109 Level 3 Disclosure Text Block Abstract cm:Level3TextBlock
110 Verification Rule Abstract cm:VerificationRule
111 Peer Consistency Rule Abstract cm:PeerConsistencyRule
112 Prior Period Consistency Rule Abstract cm:PriorPeriodConsistencyRule
113 Reporting System Specific Rule Abstract cm:ReportingSystemSpecificRule
114 Report Level Model Structure Rule Abstract cm:ReportLevelModelStructureRule
115 XBRL Technical Syntax Rule Abstract cm:XBRLTechnicalSyntaxRule
116 Fundamental Accounting Concept Relation Abstract cm:FundamentalAccountingConceptRelation
117 To Do (Manual Task) Abstract cm:ToDoManualTask
118 Automated Accounting and Reporting Checks Abstract cm:AutomatedAccountingAndReportingChecks
119 Reporting Style Abstract cm:ReportingStyle
120 Industry Abstract cm:Industry