Digital Financial Reporting

ModelDriven.org is a resource for those interested in a model-based approach to working with business information.  ModelDriven.org describes itself on its web site as:

ModelDriven.org a new community of government, commercial and university members who use, develop and integrate open source and commercial capabilities to enable agile business solutions based on model driven methods and technologies. ModelDriven.org is standards based, leveraging Model Driven Architecture® as defined by the OMG and the Semantic Web as defined by W3C. This community has both a user membership and a provider membership.

This is what ModelDriven.org says about model driven architectures (emphasis is mine):

The model driven approach is the cornerstone of ModelDriven.org. Model Driven technologies include architecture, modeling and ontologies that capture knowledge about our business, our environment, our information, our processes and our supporting technologies. The Model Driven approach is able to integrate this knowledge into views of our enterprise or communities that provide the right information to the right stakeholders at the right time. Besides providing information, the Model Driven approach gets more value out of that information by being able to use it to support automated processes, technology development and re-purposing. Model Driven solutions are more technology independent, more agile and less expensive.Being able to utilize the Model Driven approach makes our organizations more agile, more efficient, and less costly to operate – in short it enables the transformation to a better enterprise. ModelDriven.org is developing both open source MDA tools and models.

Assets = Liabilities + Equity.

This equation is fundamental to accounting. This relationship even has a name, "the accounting equation".

You can refer to these three funamental concepts using different names, for example "Equity" is sometimes called capital, stockholders' equity, owner's equity, member equity, partner capital, or even other terms. But, at their essence, all are really equity.

This is the tip of the semantic iceberg of financial reporting.  So why is this relation not expressed in the US GAAP Taxonomy? Does the software application which you use to create XBRL based financial reports understand this equation or business rule?