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0.
Journal Entry
on August 25, 2011
In order to better understand how to create SEC XBRL financial filings and XBRL instances and taxonomies in general, I analyzied 5525 SEC XBRL financial filings . This analysis builds on another analysis which I did several months back of 1474 SEC XBRL financial filings which pointed out four comm ...
1.
Journal Entry
on April 13, 2020
This blog post provides information related to the analysis of the Microsoft 2017 10-K. This has to do with controlling the process of creating the report and analyzing information the report contains. This is information about the report:
Video walking you through the analysis
SEC filing p ...
2.
Journal Entry
on September 5, 2018
The accounting model explains how double-entry bookkeeping works. The double-entry accounting model is a mathematical model explained in Luca Pacioli's book about mathematics, Summa de arithmetica . The mathematical model was consciously created to be redundant (i.e. double-entry) in order to bett ...
3.
Journal Entry
on December 21, 2012
In a prior post I covered my analysis of 8289 SEC XBRL financial filings for core financial integrity.
This post is an analysis of the Dow 30 and Fortune 100 for the same core financial integrity. You can download the raw data here in Excel .
The summary of the analysis is this: (Note that the ...
4.
Journal Entry
on September 24, 2011
So I am digging into income from continuing operations before income taxes and I am uncovering some additional interesting stuff. I decided to look at all the filings for one SIC code and picked this one 7011 Hotels and Motels to take a look at. Here is a list of what I found . The two interesting ...
5.
Journal Entry
on March 16, 2012
In my work to experiment with and further expand the Financial Report Semantics and Dynamics Theory , I analyzed a set of 291 SEC Form 10-K financial filings. Below are the resources I used which might be helpful to other accountants trying to better understand these filings. (These were Form 10-K ...
6.
Journal Entry
on November 26, 2009
(A downloadable PDF version of these recommendations and the results of the analysis refered to can be obtained here .)
Helping to create XBRL, helping to create multiple XBRL taxonomies including the US GAAP Taxonomy, helping to create the US GAAP Taxonomy Architecture, helping to test the US GA ...
7.
Journal Entry
on December 26, 2013
I would not go as far as saying that it is a RoboCop, but I do have a rudimentary accounting analysis software agent up and running against SEC XBRL financial filings. I am not trying to fight fraud or discover accounting shenanigans; I am simply trying to help accountants understand financial rep ...
8.
Journal Entry
on July 19, 2013
The Edgar Filer Manual (EFM) is a great first step, but it is not adequate to create rational, sensible, and logical SEC XBRL financial filings.
This Analysis of Document and Entity Information across 12 SEC XBRL Financial filers points out very common types of rather clear inconsistencies and co ...
9.
Journal Entry
on December 17, 2012
Periodically I take a look at SEC XBRL financial filings for a number of reasons. The results of my most current analysis of 8289 SEC XBRL financial filings for core financial semantics can be found here:
Narrative
HTML page of the 271 individual issues I see
Excel spreadsheet of raw data
...
