Digital Financial Reporting

The 9 metapatterns are distilled from the 30 business use cases. These are great examples of the pieces which work together to construct a digital financial report.

The comprehensive example takes each of the 30 business use cases, models them within one XBRL instance and XBRL taxonomy "system" to be sure the pieces of the system work together properly.

The reference implementation is similar to the comprehensive example except that the reference implementation is intended to comply with the SEC Edgar Filer Manual (EFM) and tests to be sure the inner workings of an SEC XBRL financial report are correct.  The 75 disclosure templates are similar to the business use cases.

So now my complete set of samples/examples have been updated to correct for all errors and other issues, adjust to the more precise terminology of the Financial Report Semantics and Dynamics Theory terminology, and all have been made available with XBRL Formula examples to both verify the modeling of the information and provide a base set of XBRL Formula examples.

All of these samples/examples are helpful to accountants in understanding how to make use of XBRL for financial reporting.  These samples/examples don't provide all the answers, but they certainly raise important questions as to what financial reporting use cases need to be addressed by any system endeavoring to employ XBRL.

I hope this information is helpful to others.  If you have ideas on how to make it more helpful, please send me your ideas. Or even better, help create the future of financial reporting by contributing to the Digital Financial Reporting Wiki.