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Accounting Matrix-based Model Prototype in XBRL

These two papers discuss the notion of a matrix-based accounting system:

The first paper provides an example based on three transactions.  Here are the transactions:

I created a prototype of a matrix represented using the XBRL technical syntax.  I modeled those three transactions:

Here is a good human readable rendering of the information in the XBRL instance:

(Click image for a larger view)

You can create exactly the same sort of XBRL instance using typed members rather than explicit members which might be a good idea because the chart of accounts would likely be potentially large and quite variable.  You can assign properties to the [Member]s of the Debit [Axis] and Credit [Axis].  Interesting stuff.

Posted on Monday, September 9, 2019 at 09:45AM by Registered CommenterCharlie in | CommentsPost a Comment

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