INDEX (TB Financial Reporting Scheme)

This page contains summary information and technical details used to implement this financial reporting scheme using a prescribed best practices based method. For more human-readable information please go to the HOME page.

TB Financial Reporting Scheme Knowledge Base

This is a small financial reporting scheme that is used to test and demonstrate a method of effectively automating a record to report process.

• Documentation: (Human) The financial reporting scheme requires specific disclosures. (Functional Term)
• Disclosures: (Human | Machine) The financial reporting scheme requires specific disclosures. (Functional Term)
• Topics: (Human | Machine) Those disclosures can be organized within specific topics. (Functional Term)
• Terms: (Human | Machine) Terms are used to represent disclosures in a machine-readable XBRL taxonomy. (Primitave Terms; Functional Terms)
• Networks: (Human | Machine) The disclosures are represented within XBRL networks when represented in a machine-readable XBRL taxonomy. (Structure)
• Rules: (Human | Machine) Rules explain the relations between fundamental accounting concepts. (Assertions)

Base Taxonomy

• Entry Point (contains all information, references all associations)
• Terms
• Structures (networks in this case, no hypercubes used)
• Labels (only one language)
• Rules

Reference Implementation (Tests base taxonomy)

• Index page (all information)
• Raw XBRL
• Raw XBRL, with reporting checklist and disclosure mechanics rules
• Inline XBRL (auto generated)
• Human Readable (review tool)
• Human Readable (Report)
• Information Extraction Prototype
• Repository of Reports
• Software Application that supports this prototype (free for noncommercial use, great for accounting students)