CEBS Terminology
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Revision as of 12:05, 6 November 2009
Contribution dated 2009-01-14
ALL TOPICS ARE STILL ON DISCUSSION!
Contents |
Introduction
(To be completed)
FINREP Tables
Are a set of tables in Excel format (with supporting Word/PDF documentation) developed by C-EBS (FINREP Network) which are based on Accounting Standards that have been adopted by the EU; this is our base data model defining information that needs to be presented in the taxonomy; official format of C-EBS.
[Originally these tables were described as templates ie FINREP Templates but to maintain consistency with more recent documentation this base data model is described as FINREP Tables]
Normalized Tables
Are a set of modified FINREP tables, also in Excel format. This intermediary format introduces an XBRL manner of understanding financial concepts and their characteristics. These normalized tables act as a link between the FINREP tables and the matrix schemas (see below), thereby allowing business people and IT people to discuss important aspects without going in too much detail on either the financial or IT side.
Matrix Schemas
(not ‘Schema matrix’) – Are a set of Excel sheets presenting XBRL-ready information; consisting of
1) matrix tables defining all characteristics of XBRL concepts: primary items, their attributes, tree of relations, labels, references, relation to other taxonomies (IFRS) and applicable dimensional breakdowns for each section and
2) domain tables defining domains of dimensions in different breakdowns (this information is reused in matrix tables as applicable dimensional breakdowns);
re a set of modified FINREP tables, also in Excel format. This intermediary format introduces an XBRL manner of understanding financial concepts and their characteristics.
These normalized tables act as a link between the FINREP tables and the matrix schemas (see below), thereby allowing business people and IT people to discuss important aspects without going in too much detail on either the financial or IT side.
Normalized tables and matrix schemas are combined for each table from FINREP tables as a separate MS Excel file and can be found HERE
