Examples of Errors in XBRL-based Digital Financial Reports
I have many different blog posts that provide information about errors that exist in XBRL-based digital financial reports. Understanding errors and how to avoid them is a good way to learn about XBRL. To make finding these documents easier, I combined all of the best information into this one blog post where you can find all of this documenation.
These are documentation of fundamental accounting concept relations inconsistencies: (April 2017)
- Summary of 26 different errors
- BDO1
- BDO2
- BDO3
- EY1
- EY2
- EY3
- EY4
- EY5
- KPMG1
- KPMG2
- KPMG3
- KPMG4
- PWC1
- PWC2
- PWC3
- PWC4
- PWC5
- Deloitte1
- Deloitte2
- Deloitte3
- Deloitte4
- Grant Thornton
- Moss Adams
- DeCoria, Maichel & Teague
These documents show disclosure mechanics errors and other information:
- Future miniumum lease payments for capital leases
- Future minimum lease payments for operating leases
- Long term debt maturities
- Deferred tax asset (liability), Net
- Property, plant and equipment components roll up
- Long lived assets by geographic area
- Finite lived intangible assets estimated useful lives
- Capitalized computer software roll forward
- Accounts receivable roll up
- Nature of operations, basis of reporting, significant accounting policies, revenue recognition policy
- Accounts receivable net roll up
- Summary of concepts used to represent about 65 disclosures
- Disclosure best practices
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