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 March 17, 2019 - March 23, 2019
Summary of Human Readable Renderings
This is a summary of human readable renderings for different reporting schemes for my quick reference. All of these follow the Financial Report Semantics and Dynamics Theory and the Logical Theory Describing a Business Report:
- US GAAP Reference Implementation: XBRL Instance | Evidence Package | Disclosure Mechanics | Blog Post
- US GAAP, Microsoft 10-K: SEC Filing Page | XBRL instance | Evidence Package | Disclosure Mechanics | Blog Post
- IFRS Reference Implementation: XBRL instance | Evidence Package | Disclosure Mechanics | Blog Post
- IPSAS Reference Implementation: XBRL instance | Evidence Package | Disclosure Mechanics | Blog Post
- XASB Reference Implementation: XBRL instance | Evidence Package | Disclosure Mechanics | Blog Post
- Basic internal report: XBRL instance | Evidence Package | Disclosure Mechanics | Blog Post
- FRF for SMEs Reference Implementation: XBRL intance | Evidence Package | Disclosure Mechanics | Blog Post
- Lots of other examples: RSS Feed
Here is a self-guided tour of an XBRL-based digital financial report.
All of the above were created using the Method of Implementing a Standard Digital Financial Report Using the XBRL Syntax. This blog post walks you through that method step-by-step. I think that the single best starting point for understanding the approach that I use to think about XBRL-based reports is the document Understanding and Leveraging Fact Sets. Complete documentation is summarized here, Intelligent XBRL-based Digital Financial Reports.
Charlie
in Becoming an XBRL Master Craftsman
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