Digital Financial Reporting

XBRL-based structured digital financial reporting

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Digital Financial Reporting Using XBRL

US GAAP Reporting

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This web site provides information on how to use XBRL to help business professionals exchange business information. Business information incluldes both financial and nonfinancial information. Everything on this site made available to all under a Creative Commons License, Public Domain Dedication. Everything may be reused however one sees fit without attribution. We do ask that you give credit where credit is due. If you have any questions, comments, concerns, suggestions, ideas or other feedback, please contact charles.hoffman@me.com.

The author of this web site assumes all responsibility for this web site and it's content. The views expressed on this web site are the views of the author and may not represent the views of his employer.

Logical Theory Describing Financial Report

This is a pointer to the Logical Theory Describing Financial Report which is a logical conceptualization of the mechanical, mathematical, structural, and logical aspects of general purpose and special purpose financial reports for the purpose of representing such reports digitally using XBRL and other technical syntaxes.

Currently, there are four primary pages for resources related to this theory:

Document: This document is a human-readable summary of this theory.
Home page: This page organizes a bunch of other material related to this theory.
Index page: This is another page with lists of resources, ultimately I will consilidate the Home page and Index page.
Proof baseline: Implementation of the logical theory created to prove that the theory works effectively.
Mastering XBRL-based Digital Financial Reporting: This page is the master set of prototypes that help explain, think about, and prove the theory.
Essence of Accounting: Describes the essence of accounting to software engineers working to implement XBRL-based financial reports.
Understanding Digital: It's all about the details. Understand those details here.

If you want to understand this theory bottom up; I recommend starting with the accounting equation prototype. If you want to learn this top down, start with the not-for-profit financial reporting scheme working prototype.

I will be updating Intelligent XBRL-based Financial Reporting over the next year. I will also be adding a lot of videos to the Digital Financial Reporting YouTube channel. Pesseract will be improved and perhaps turned converted from a working proof of concept into one or more products; but that is up to the software engineer behind this software.

If you have any suggestions, ideas, feedback, constructive criticism, or any other comments please feel free to contact me.

If you are completely lost I strongly recommend that you start here: Computer Empathy. This is a little bit of an investment, but that investment will pay dividends.

This work is licensed under a Creative Commons License.