Digital Financial Reporting

Luca is very basic working proof of concept software application that can be used to create an XBRL-based financial report.  We are not sure how far we will take this.  It is being used to help a software engineer understand some important details.

Requirements

To run Luca, you need the following:

• Microsoft Windows 10.  
• Microsoft.Net Framework version 4.7.2. 
• Microsoft SQL Server Local DB.

After you have installed the above, you should download and install the most current version of Luca.

Download Luca

You can download incremental builds of Luca here: (be sure to uninstall prior versions of Luca before installing a newer version)

• Luca Version 2.3.0.0 (May 19, 2021) Stable; entering dimensions now works. (Note that with this version, you might need to go to "Tools, Create New DB" to create/update your database.)

Tutorials to help you understand Luca and Standard Business Report Model (SBRM)

The following tutorials will help you understand how to use Luca and the nature of the Standard Business Report (SBRM) model.  With the SBRM model, you work with the logic of a business report, not the XBRL technical syntax.  XBRL is generated from the SBRM model.  Luca is not intended to be the GUI for interacting with business reports or financial reports; it is intended only to help you understand the SBRM logical conceptulization of a business report.  These basic tutorials will help you understand that model step-by-step:

• Accounting equation
  • Tutorial Documentation for Accounting Equation
  • Terms entry form screenshot - Accounting Equation
  • Excel spreadsheet for copy/pasting information into Luca
  • All documentation
• Hello World example (very basic)
  • Very Basic XBRL Primer (You should focus on section 1.3)
  • Excel spreadsheet to copy/paste terms, structures, and associations
  • All documentation
• SFAC 6 - Elements of Financial Statements - Very Basic (no hypercubes)
  • Tutorial documentation for SFAC 6 Very Basic.
  • This version of the SFAC 6 Elements of Financial Statements does not use hypercubes or dimensions to keep this as simple as possible.
  • Excel spreadsheet with SFAC 6 terms, labels, structures, assocations, facts to copy/paste into Luca
  • All documentation
• SFAC 6 - Elements of Financial Statements - With Hypercubes
  • SFAC 6 - Elements of Financial Statements tutorial documentation
  • Excel spreadsheet with terms, labels, structures, and assocations to copy/paste into Luca
  • All documentation
• Common Elements of Financial Statement
  • Tutorial documentation for common elements representation
  • Excel spreadsheet with terms, labels, structures, and associations to copy/paste into Luca
  • All documentation
• Proof
  • Tutorial documentation for proof representation
  • Terms entry form screenshot - Proof
  • Excel spreadsheet with Proof terms, labels, structures, and assocations to copy/paste into Luca
  • All documentation
• MINI (not using hypercubes)
  • Excel spreadsheet with terms, labels, structures, associations, and facts to copy/paste into Luca.

The following is free and sometimes open source software that you can use to validate and view the XBRL-based reports that you created using Luca: 

• Arelle (free, open source, API available, fairly technical)
• UBmatrix XBRL Processing Engine (free, open source, API, fairly technical)
• Pesseract (free, easy to use and non-technical)

This is a prototype cloud-based version of Luca. (work in progress)

This is a Microsoft Access version of Luca that works.