(If you don't understand what I mean by logical system please watch this video playlist.)
Here is some really good information related to distinguishing between properly functioning and improperly functioning logical systems, such as an XBRL-based financial report. It also helps you understand what it takes to keep such a logical system properly functioning and how to convert an improperly functioning system back into a properly functioning logical system:
This is what a properly functioning system looks like:
PROPER: Here is a human-readable review tool that shows the details of a properly functioning logical system. Notice that all the statements made within the system are consistent, complete, and precise.
IMPROPER: Here is a human-readable review tool that shows the details of an IMPROPERLY FUNCTIONING logical system. Notice that the software makes you aware of the inconsistency in the statements.
IMPROPER: Here is a human-readable review tool that shows the details of an IMPROPERLY FUNCTIONING logical system. Notice that the software DOES NOT MAKE YOU AWARE!!! of the inconsistency. Why? The rule "Assets = Liabilities + Equity" was removed.
That is why business rules are critical to the process of creating high-quality XBRL-based financial reports.