Condition

A condition (a.k.a. assertions, restrictions, constraints, axioms, rules) is a logical statement that always must be satisfied within any valid model. Conditions can be connected using logical connectors (e.g. AND, OR, NOT, NOR, IF) and make use of logical operators (e.g. +, =, /, *. <, >, ^).

An example of a condition is "Assets = Liabilities + Equity".

There are different types of conditions including:

  • Arithmetic (a.k.a. consistency)
  • Roll Forward
  • Difference (a.k.a. variance)
  • Member aggregation (a.k.a. dimensional roll up)
  • Restatement (a.k.a. adjustment)
  • Derivation (a.k.a. impute)
  • Nonstandard

Technical:

A condition is a molecule. Conditions molecules are represented using XBRL Formula.

Commentary:

The term "condition" is used rather than "rule" because connections are also really rules. Basically, the term "rule" is overloaded and "condition" is used as a bit of a compromise.

Roll up rules tend to be represented as XBRL calculation relations.  They could, however, be represented using XBRL Formula as well.  XBRL calculations and XBRL Formulas used to represent the same information are logically equivalent.

It appears to me that a "Roll Up" condition type should be created to enable roll ups to be represented either as XBRL calculation relations or XBRL Formula.

Additional Information:

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