BS ISO 5116-3:2021

What is ISO 5116-3 about?   

ISO 5116 discusses methods to improve transparency in financial and business reporting. ISO 5116-3 aims to provide an introduction to the topic of creating a conceptual model for storing multidimensional data which is received as XBRL instances that follow the rules defined by European taxonomies published by the European Banking Authority (EBA) or by the European Insurance and Occupational Pensions Authority (EIOPA).  
ISO 5116-3 consists of eight sections, save the bibliography. Section one explains working with a Multidimensional Data Model as a step towards working with the Relational Data Model. Section two makes a study of the architecture of XBRL, the databases and their aims, requirements and preconditions in catering for XBRL. Section three defines the conditions used for mapping from Data Point Model to Multidimensional Data Model.   
Section four details point by point mapping. Section five shows the metamodel defined by the European Banking Authority (EBA) through the FINREP (Financial Report) and COREP (Common Solvency Report) taxonomies and its mapping into Multidimensional Data Model. Section six displays the Multidimensional Data Model implemented in a relational...