Standard Business Report Model

Standard Business Report Model (SBRM)

A global open industry standard for creating model-based business reports including financial reports.

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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.