Digital Financial Reporting

For about 15 years I have been poking and proding XBRL-based financial reports and the XBRL taxonomies used to create them.  The 85 pages in the documentation and this suscinct set of examples is what I have come up with for proving that reports and their models are functioning properly.

Essentials of XBRL-based Digital Financial Reporting helps professional accountants understand the dynamics of an XBRL-based financial report when creators of reports can "alter" or "reshape" or otherwise modify the report model.  US GAAP, IFRS, and UK GAAP are financial reporting schemes that allow for such model modifications.

Any feedback that contributes to improving this documentation will gladly be accepted.

Every XBRL-based financial report fits into the model documented.  Here is a simple knowledge graph of the Microsoft 2017 10-K.  Here is detailed analysis of that Microsoft report.  Same deal for Amazon, Apple, Google, Facebook, and Salesforce. Same deal for all other US GAAP reports and IFRS reports.

Really pretty straight forward once you understand the Essence of Accounting and Computational Professional Services. It just took a while to put the pieces toghether because this is so novel and complex. This is an example of what the information in a financial report looks like.  The information forms a graph.  The more nodes and edges; the easier it is to control report quality.