Digital Financial Reporting

This PROOF BASELINE is an excellent learning tool.  For even more information please see this blog post.  The PROOF BASELINE is about getting the logic right.  Once you have the logic right, all you need is control.  Control is achieved through the use of rules. (This is the most current iteration of the proof baseline.)

• Technical syntax: Checks to be sure the XBRL technical syntax is appropriate.
• Model structure: Checks to see that XBRL presentation relations between report element categories are permitted.
• Roll up math: Checks to see if fundamental roll up relations expressed as XBRL calculation relations are valid.
• Roll forward and other math: Checks to see if all other mathematical relations expressed as XBRL formulas are valid.
• Type-subtype relations: Checks to see that "general-special" and/or "type-subtype" and/or "wider-narrower" relations are as expected.
• Disclosure mechanics: Checks essential report elements and related facts to see if disclosures are represented as permitted.
• Disclosure rules (reporting checklist): Checks disclosures to be sure required disclosures have in fact been effectively disclosed.

This best practice method can be used to verify that a financial report is a properly functioning system. There is still manual work necessary.

If you learn to create that PROOF BASELINE, you can very likely create any XBRL-based financial report.  To understand that representation, please read Intermediate XBRL-based Digital Financial Reporting. (Specifically, the documentation.) I will resync the documentation to the newest version of that PROOF BASELINE eventually.

You should consider trying to create what you can using Luca or my free open source tool.

The most challenging approach is to use the Inline XBRL or the PDF as your starting point to create the report. Alternatively, start by creating the model and the rules; then create the XBRL instance.