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"If you have an apple and I have an apple and we exchange apples then you and I will still each have one apple. But if you have an idea and I have an idea and we exchange these ideas, then each of us will have two ideas."

--- George Bernard Shaw

Digital financial reporting is the future of financial reporting. Just like blueprints went digital, financial reports are going digital.  Think intelligent XBRL-based digital financial report.

Digital financial reporting has the potential to streamline reporting processes. Understand the nature of the pivot to digital financial reporting. Out think your competitors.  This site is intended to be a resource for professional accountants, software vendors, financial analysts, and other professionals who wish to make use of XBRL-based structured digital financial reporting and digital business reporting.

To start your journey, read the Conceptual Overview of XBRL-based Digital Financial Reporting.  After you read that, watch the video How XBRL Works.  Finally, understand the XBRL-based digital financial reporting general principles to help you understand how and what to understand. If you want to learn more details, see the self-study section below.

"Where there is no order there is confusion." Luca Pacioli

Digital financial reporting will change accounting work practices over the coming years.  Digital financial reporting is part of a broader trend.  Professional accountants can adapt to this change proactively or reactively, that is a choice.  But the change itself is not only inevitable, it is imminent.

Digital financial reporting is a new paradigm of financial reporting for the information age. "Digital" is not software, it is a mindset. Most professional accountants did not receive the training they need in their accounting information systems or introductory computer science courses in college.  If you don't understand important background information, you will not understand the changes that are occurring or how to adapt to those changes.

Programmers and others developing software will find this site useful in creating and designing a user experience which works for the business professionals they serve.  It is the software which programmers create which will help business professionals harness the power enabled by the XBRL technical syntax.

This site is also useful to educators, students, and others who desire to learn to use XBRL for the exchange of financial and non-financial information.  Additionally, this site may be useful to technical people who are trying to understand what business users are trying to get from XBRL.

This site will evolve.  If you want to provide feedback or have questions or comments, please contact:  You can follow me on Twitter here:

Learning about XBRL-based Digital Financial Reporting (Self Study) 

Intelligent XBRL-based digital financial reporting will highly likely be in your future. You can get started learning right now.  The following steps will get you started down the right path: 

  1. Read the blog post Need for Digital Alternative to General Purpose Financial Report.  That articulates the general vision.
  2. Read the Conceptual Overview of an XBRL-based, Structured Digital Financial Reporting. This helps you understand what an intelligent XBRL-based digital financial report is and how it works.
  3. Watch the six minute video, How XBRL Works. This is a quick way to get your head around the notion of structured information which is what makes digital financial reporting possible.
  4. Read the XBRL-based Digital Financial Reporting General Principles. This helps you understand WHAT you need to learn.
  5. Want more details about XBRL? Read XBRL for Dummies.  Chapter 1 is a must, it provides in about 20 pages a comprehensive explanation of XBRL.  Chapter 4 provides an XBRL Primer.  There is a lot there for both readers who are business professionals and information technology professionals.
  6. Need even more details? Read Intelligent Digital Financial Reporting. This is the best summary of information you need which exists.  This is an investment, but your investment will pay dividends.
  7. Follow this blog.  While the resources that this blog are updated, reorganized, synthesized, and otherwise simplified periodically; the blog itself generally contains the most current information if things are changing.
  8. Take the Mastering Intelligent Digital Financial Reporting or one of my other training sessions.  Contact me for more details.

Again, feedback and comments welcomed.