XBRL-based structured digital financial reporting - Blog: Digital Financial Reporting (using XBRL)

Want to know how to do an SEC filing? Here is your model: Citigroup. I give Citigroup an A+. And as far as I can tell right now, no other SEC XBRL Filing gets an A+, only Citigroup. Here is why:

Citigroup has zero validation errors reported by XBRL Cloud's EDGAR validation report. See here. (Note that of 403 filings tested, a total of 375 had ZERO XBRL Cloud validation errors reported, 28 had one or more errors reported.)
Citigroup has zero calculation inconsistencies per XBRL Cloud and per UBmatrix XPE. See here for XBRL Cloud and here for UBmatrix XPE. (Note that of 403 filings tested, 313 had zero calculation inconsistencies, 90 had 1 or more calculation inconsistencies.)
Citigroup passed the XBRL Formula testswhich I created for the Cash Flow Statement [Roll Forward] using UBmatrix XPE. See the results here. (Note that of 403 filings tested, 377 filings passed the XBRL formulas validation, 28 did not for one reason or another which is still to be determined.)
Citigroup passed the test information model tests which I created for the [Table] style. See the results here. (Note that of 403 filings tested, sadly only about 16 passed this test, 387 did not. The test looked at the use of [Table]s, [Axis], and [Line Items]. For more information see this blog post.)
Citigroup added 50 concepts and the list of concepts looks reasonable. Here is that list. All the concepts added provide documentation if they are not abstract.

Clearly I have not tested every nook an cranny of the XBRL instance and taxonomy, but I have spent a fair amount of time on this and I also ran the instance and taxonomy through a comprehensive battery of testing. If you think you see something questionable, please let me know. I am doing my best to provide good guidance.

Now, I am looking hard for more A+ filings. Lots of filings get pieces right, but then don't do as well in other areas. More information on this in the coming week, but for now, nice work Citigroup and their filing agent which I believe is Merrill Corporation.

If you want to look at the pieces of the Citigroup filing, see my mashup viewer which pulls a number of the pieces together into one interface. Or, here are the pieces you might want to look at which are not listed above as single web pages if the mashup viewer does not work for you: