Definitions · The version record · Element
The restatement
Whether history was recalculated on the new basis.
The part
What it is
Restating preserves comparability and costs effort. Not restating is cheaper and requires the break to be visible everywhere.
Doing neither produces a chart that misleads quietly for years.
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 version record
The versions
Each version of the definition, with dates.
LearnThe break
Where the trend becomes non-comparable.
Learn