External Reporting Logical Models

In this chapter, we will learn how to reproduce external income statements in their entirety by extending the logical account balance models from Chapter 6. To do so, we will firstly learn about the external layout table, which contains the external income statement presentation logic, what lines appear, in which order they appear, which calculations are performed, and how each line is formatted. We will then cover extending the Chapter 6 logical models, adding a ‘Layout’ snowflake dimension, which is derived from the external layout table, and the ‘Shares Outstanding' snapshot fact table.