The sources · The source of truth · Element
The exceptions
Cases where a different source is correct.
The part
What it is
Regulatory reporting and historical restatement frequently require a different source, and pretending otherwise produces quiet inconsistency.
Naming them prevents the exception being treated as a violation.
The smallest level
The attributes it carries
Each attribute is one of the framework’s shared types. What a date is, and how it is written, is defined once for the whole model — the note here says what it means in this particular place.
The other elements in the source of truth
The designation
Which system is authoritative.
LearnThe derived
The other holders, and how they relate.
Learn