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 August 16, 2020 - August 22, 2020
Ontologies, Models, Rules, Facts
When trying to better understand the connection between ontologies, models, rules, and facts; I ran across this resource. It is a treasure trove of information. Specifically (this is just a sampling):
- Ontologies & Models
- Caminao Ontological Kernel
- The Book of Fallacies
- FOCUS: Data vs Information
- Subtyping Semantics (set-theoretically defined subtyping relation)
- Specialization vs Generalization
- Ontologies and Enterprise Architecture
- Domains
- Structures
- Rules
- Model Validity
- Risks
- Quality
Here is a useful tidbit:
"Given the higher perspective it may be tempting to associate ontologies with meta-models, but that could be misguided because meta-models are still models whose purpose is to describe and process other models, as compared to ontologies which are only concerned with meaning and semantic consistency."
There is a lot here to be digested!
Charlie
in Digital Financial Reporting
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