Standard Business Report Model (SBRM) Study Group

This is information related to the Standard Business Report Model (SBRM) which is being published by the Object Management Group (OMG).

Per the  SBRM specification document, "The Standard Business Report Model (SBRM) provides a set of modeling constructs for representing business and regulatory reporting that are reusable in different modeling and data deployment environments. It acts as a Platform Independent Model for report documents and data structures, complementing established platform-specific models such as eXtensible Business Reporting Language (XBRL)."

Effectively, SBRM is intended to provide a formal logical conceptualization of a business report expressed using OWL, SHACL, and RDF.  That logical conceptualization is intended to be consistent with XBRL International's published logical conceptualization, the Open Information Model and the Seattle Method which is a logical conceptualization specific to financial reporting.

OMG's Standard Business Report Model (SBRM), XBRL International's Open Information Model (OIM), and the Seattle Method are intended to be consistent with one another.

The following example reporting schemes, report models, and reports represented using XBRL are held out to be consistent with the Standard Business Report Model: (here is a summary page of links; here is a ZIP archive of the report logic in Excel and JSON)
The document, XBRL: Understanding What Can Go Wrong, provides a discussion of the sorts of things that can cause flaws in an XBRL-based financial report. The Seattle Method, per the theories provided by the Financial Statement Mechanics and Dynamics, helps to detect flaws in digital financial statements.

Additional business use cases, test cases, and a conformance suite are provided to help the reader understand the capabilities of model driven digital reporting.  Here is the objective: effective bi directional exchange of business report logic between different physical technical syntax alternatives.

THE OBJECTIVE: Here are examples (prototypes) of the different physical technical syntax and other format alternatives: XBRL 2.1, Excel, JSON, XHTML/Inline XBRL, HTML, HTML2, PDF, GUI/UX dynamic pivot table, GUI/UX2, GUI/UX3, GUI/UX4, RDF, Labeled Property Graph, PROLOG.

Additional Information:


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