Model

A model (a.k.a. assembly) is a permissible interpretation of the conceptualization. It consists of a set of structures that satisfy the constraints of the conceptualization and instantiate its elements, connections, and conditions.

Technical:

By "model" it is meant the entire model including the report model and the report itself.

Commentary:

There tends to be two different "models" that can be defined.  The first is a "reporting framework" a.k.a. a base taxonomy which is used by many reporting economic entities to create their report model.  The second is a "report model" which is used to describe a specific report.  A third and far less common and far more advanced use case is the creation of a "conceptualization".

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