Here is an update to my world's first XBRL-based, machine-readable financial reporting checklist. (No one has refuted my claim that this the world's first)
I have now added machine-readable business rules for the 55 disclosures listed below. This is still only considered a working prototype because this (a) has not been completely tuned yet and (b) is not yet implemented in commercial software (it currently only runs using my custom made software). This document shows the results I am getting for the first 25 disclosures I implemented. The other 30 that I added are getting similar results. The document also walks you through the tests that I am currently running.
What is becoming increasingly apparent is the utility of these business rules not only for after-the-fact validation of XBRL-based financial reports; but also to drive guidance-based digital financial report creating software, queries of reported information (look at the mappings), etc.