XBRL分类标准已经发布了多个版本了,IFRS, US GAAP, 逻辑模型基本上都相同,但物理模型还是有些差异的。
大家聊聊吧~
Charles Hoffman绘制的,谈不上是物理模型还是逻辑模型:
注:
more a physical model than a logical model.
not a complete logical model which would need to go into significantly more detail, however it does contain a few logical notions within it such as the idea of networks, concepts, facts, and rules.
模型见图:
http://xbrl.squarespace.com/storage/highlevelmodel/HighLevelModelOfXBRL.htm