The accounting equation is a tiny logical system, but using that as a tool you can create excellent sophisticated examples that people can get their heads around to understand the fundamentals of how XBRL works. I summarized information for about 10 different fundamental impediments to creating a properly functioning financial report logical system in a new version of the accounting equation logical system. This document, Impediments to Creating Properly Functioning XBRL-based Reports (AE), will help you master XBRL-based digital financial reporting. Or, you can get all the information from this link.
Similarly, the same thing was done using the FASB's SFAC 6 Elements of Financial Statements. Here is the document Impediments to Creating Properly Functioning XBRL-based Reports (SFAC6). Here is a link to all the information about SFAC 6.
Those two examples provide the basis for understanding my Special Theory of Machine-based Automated Communication of Semantic Information of Financial Statements.