XBRL-based structured digital financial reporting - Blog: Digital Financial Reporting (using XBRL)

I provided a reading list for software engineers interested in XBRL-based financial reporting.

Here is a similar list for business professionals:

Essence of Accounting: Brings into conciousness certain things about accounting. A logical description of the record to report process: accounting, reporting, auditing, and analysis.
Computational Professional Services: Helps you understand the opportunities for automation that exist.
Method Overview: Using this method, enterprises can reliably and effectively stream a high-quality machine-readable XBRL-based global standard knowledge graph of a complete, consistent, and provably correct general purpose financial statement. Further, an entire record-to-report process can be automated effectively. This method provides both the flexibility and the control necessary.
Logical Theory Describing Financial Report: A general purpose financial report explained logically using axioms, theorems, and a world view.
Mastering XBRL-based Digital Financial Reporting: Everything you would ever want to know about XBRL-based digital financial reporting.
Video demonstration of Pesseract: This video shows the basic functionality of Pesseract which is a rules-based expert system for creating financial reports.