Digital Financial Reporting

Software engineers that want to understand how to build useful software for accountants related to XBRL-based financial reporting; here is a reading list that I would suggest: 

• The Knowledge Graph Cookbook: Recipes that Work: Helps you understand what a knowledge graph is and that an XBRL-based financial report is a knowledge graph.
• Systematic Introduction to Expert Systems: Knowledge Representations and Problem Solving Methods: Helps you understand what an expert system is and now to build one.  In particular, read Part 1 Introduction.
• Semantic Web for the Working Ontologist: Helps you understand how to implement knowledge graphs using RDF, OWL, and SHACL.
• The XBRL Book: Simple, Precise, Technical: Helps you understand the XBRL technical syntax.
• Essence of Accounting: Helps you understand accounting, reporting, auditing, and analysis basics.
• Mastering XBRL-based Digital Financial Reports: Helps you understand the details, find test cases, and anything else you might want to understand about XBRL-based financial reporting.
• Effective Automation of the Record to Report Process (Iternation #4): Helps you understand the details related to implementing modern accounting proceses.
• Special Theory of Machine-based Automated Semantic Communication of Financial Information: Spells out as best as I can how machine-based automated communication of the meaning of financial reports.
• Computational Professional Services: Explains the notion of computational professional services.