Second Software Product Verifies Core Financial Integrity Semantics
Friday, February 24, 2012 at 01:55PM
Charlie in Creating Investor Friendly SEC XBRL Filings, Digital Financial Reporting

For about a year now I have contended that SEC XBRL financial filings (10-K and 10-Q) have a set of core financial semantics.  I summarized these last (and best) in my Financial Report Semantics and Dynamics Theory. Until now I was the only one that had code which proved these semantics, and my code was not commercial quality code.  That changed today.

Today, I ran those same core financial semantics rules over the same set of 8098 SEC XBRL financial filings using a commercial off-the-shelf software application.  I expressed these semantic rules using their rules language and ran the rules using their rules engine, and I got the same results using that software application that I got using the software I created.

I want to try and run the rules against my entire set of test cases; as of now I have only spot checked because I cannot execute the rules in batch mode.  Working on that. 

More to come...

Article originally appeared on XBRL-based structured digital financial reporting (http://xbrl.squarespace.com/).
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