Raynier van Egmond and I have finalized our document Financial Report Semantics and Dynamics Theory.
While this document may not be perfect in any means, it summarizes very useful information which we began piecing together over 12 years ago when we met at the first XBRL International conference. We both have been very lucky to have been able to participate throughout the entire life of XBRL in many different and interesting ways.
Raynier and I are both generalists. Generalists are very good at tying pieces together. We hope that this and other information we have pulled together over the years which helped us to learn about XBRL will help others, particularly specialists which will likely further hone any rough edges XBRL has which could use additional polishing.
By no means did Raynier and I pull all of this information together by ourselves. We were very fortunate to meet many, many very talented technical and business oriented people from around the world over our years of working with XBRL.
Raynier is more technical that I am, vastly more technical. He is also probably one of the most patient people on the face of the planet earth. I remember one evening at a Red Robin in California when Raynier explained how linkbases work to me.
We hope you find this information helpful in making digital financial reporting a reality.