Digital Financial Reporting

I have created what I am calling the "proof" representation of an XBRL-based digital financial report.  There are two parts to this proof. 

1. The actual representation: This is an XBRL-based representation that exercises 100% of the SBRM logical conceptualization of a business report in ONE report.  The purpose of this is to test (a) each piece and more importantly (b) how each piece interacts with each other piece.
2. Database that generated the representation: This is a Microsoft Access database application that you can download and explore.  That database was used to generate 100% of the proof representation in XBRL.  The purpose of this is to demonstrate the utility of SBRM.

The proof representation builds on the following XBRL representations: 

• Accounting equation representation: Documentation | Files
• SFAC 6 Elements of Financial Statements representation: Documentation | Files
• Common Elements of Financial Statements representation: Documentation | Files
• Trial Balance representation: Documentation | Files
• Journal Entries: Documentation | Files
• MINI Financial Reporting Scheme representation: Documentation | Files

All of this helps you understand what it takes to create a properly functioning logical system.  The proof builds on that by exercising 100% of the information models you will encounter and making sure those information models interact with one another correctly.

Finally, the XASB reporting scheme combines the PROOF and all the other representations and provides a complete financial report.

All of this is pulled together in the initial version of my document Mastering XBRL-based Digital Financial Reporting. Stay tuned for improved versions.

Why am I doing all this?  Testing, testing, and more testing of my special theory and the SBRM logical conceptualization of a business report.  Also, these are all excellent learning tools.