BLOG: Digital Financial Reporting
This is a blog for information relating to digital financial reporting. This blog is basically my "lab notebook" for experimenting and learning about XBRL-based digital financial reporting. This is my brain storming platform. This is where I think out loud (i.e. publicly) about digital financial reporting. This information is for innovators and early adopters who are ushering in a new era of accounting, reporting, auditing, and analysis in a digital environment.
Much of the information contained in this blog is synthasized, summarized, condensed, better organized and articulated in my book XBRL for Dummies and in the chapters of Intelligent XBRL-based Digital Financial Reporting. If you have any questions, feel free to contact me.
Entries from May 7, 2017 - May 13, 2017
High-Quality XBRL Examples
I have updated a set of high-quality XBRL instance, XBRL taxonomy, XBRL formula examples that I have been maintaining for probably 15 years now. Each example has been validated using three different XBRL processors and XBRL Formula processors.
The concept arrangement patterns, member arrangement patterns, and business use cases represent individual fragments of a report and help make sure the individual fragments work as expected. The reference implementations take all of the individual fragments, put them TOGETHER into one document, and make sure the document as a whole works properly. These examples are excellent training tools and excellent for software testing.
I consider all of these examples to be public domain. These examples are housed on the Learning about XBRL page of my blog.
- Concept arrangement patterns
- Member arrangement patterns
- Business use cases
- XASB reference implementation and comprehensive example
- US GAAP/SEC XBRL-based public company financial report reference implementation
- IFRS reference implementation
Happy learning!



