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 June 21, 2020 - June 27, 2020
Data Quality Presentation
Pierre Hamon did a great presentation on Data Quality at XBRL Europe Digital Week. Have a look.
Charlie
in Digital Financial Reporting
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Replacement for Intelligent XBRL-based Digital Financial Reporting
The following is an updated version of what used to be called Intelligent XBRL-based Digital Financial Reporting. This will be the version of this information which I will use going forward:
- Mastering XBRL-based Digital Financial Reporting
- Section 0: Introduction
- Section 1: Important Background Information
- Conceptual Overview of XBRL-based Digital Financial Report
- Principles
- Artificial Intelligence and Knowledge Engineering in a Nutshell
- Digitizing Financial Reports
- Overview of Professional Accountant’s Interests, Perspective, Position, and Risks
- Distributed Ledgers
- Lean Six Sigma
- Other Moving Parts of Digital
- Section 2: Logical Conceptulization of Financial Report
- Exchanging Complex Financial Information
- Logical Systems
- Logical Theory Describing Financial Report
- Terms
- Associations
- Structures
- Rules
- Facts
- Representing Structures Using Hypercubes
- Concept Arrangement Patterns
- Member Arrangement Patterns
- Structure Arrangement Patterns
- Fundamental Accounting Concepts and Reporting Styles
- Disclosure Mechanics
- Disclosure Rules (a.k.a. Reporting Checklist)
- SEC-type XBRL-based Digital Financial Report
- ESEF-type XBRL-based Digital Financial Report
- Reference to Logical Theory Terms
- Reference to Logical Theory Semantics
- Advanced Aspects of Logical Conceptulization of Financial Report
- Additional Resources
- Section 3: Working with XBRL-based Digital Financial Reports
- Section 4: Examples and Samples
- Hello World Example
- Concept Arrangement Pattern Examples
- Member Arrangement Pattern Examples
- Business Use Case Examples
- Comprehensive Example
- Reference Implementation of XBRL-based Report for SEC
- Reference Implementation of XBRL-based Report for ESMA
- Mastering Examples
- Template Examples
- Exemplar Examples
- Section 5: Technical Details
Stay tuned here for more information.
Charlie
in Digital Financial Reporting
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