Continuous Accounting

In order for there to be continuous reporting; there also needs to be continuous accounting and continuous auditing. This working proof of concept shows how to connect accounting, reporting, auditing, and analysis within a digital environment using XBRL.

Summary

• Overview: (Human | Machine) This is an XBRL taxonomy and XBRL Intance shows the terms, associations between terms, assertions of the representation.
• Terms: (Human | Machine) These are the terms.
• Associations: (Human | Machine) These are the assertions.
• Assertions: (Human | Machine) These are the assertions.
• Facts: (Human | Machine) These are the facts which are reported.

Basic Files

• Documentation
• Databases (Processing)
• Documentation (PowerPoint)
• Download ZIP Archive of All Files
• Download ZIP Archive Containing Microsoft Access Database
• Download XBRL Cloud Evidence Package (review tool)
• Raw XBRL Instance
• Inline XBRL (autogenerated by XBRL Cloud)
• Pixel Perfect Inline XBRL (autogenerated by Microsoft Access database application)
• XSL-FO (Used to generate the PDF rendering; autogenerated by Microsoft Access database application, COMING SOON!)
• Pixel Perfect PDF rendering (autogenerated by FOP using .fo file above, COMING SOON!)
• Inline XBRL (autogenerated by Access application)
• Human Readable Review Tool (provided by XBRL Cloud)
• XBRL Taxonomy schema (Human readable)
• XBRL Taxonomy schema
• XBRL labels
• XBRL references
• XBRL presentation relations
• XBRL calculation relations
• XBRL definition relations
• Consistency rules (Rule-Consistency-Code-BS01-formula.xml)
• Consistency rules (Rule-Consistency-Code-BS02-formula.xml)
• Consistency rules (Rule-Consistency-Code-BS03-formula.xml)
• Consistency rules (Rule-Consistency-Code-CF01-formula.xml)
• Consistency rules (Rule-Consistency-Code-IS01-formula.xml)
• Consistency rules (Rule-Consistency-Code-IS02-formula.xml)
• RollForward rules (Rule-RollForward-Code-RF1-formula.xml)
• RollForward rules (Rule-RollForward-Code-RF2-formula.xml)
• RollForward rules (Rule-RollForward-Code-RF3-formula.xml)
• RollForward rules (Rule-RollForward-Code-RF4-formula.xml)
• RollForward rules (Rule-RollForward-Code-RF5-formula.xml)
• RollForward rules (Rule-RollForward-Code-RF6-formula.xml)
• RollForward rules (Rule-RollForward-Code-RF7-formula.xml)
• RollForward rules (Rule-RollForward-Code-RF8-formula.xml)
• RollForward rules (Rule-RollForward-Code-RF9-formula.xml)
• Other nonstandard rules (Rule-Arithmetic-Other-formula.xml)

Additional Files for Disclosure Mechanics and Reporting Checklist

• XBRL instance (Raw XBRL) WITH Disclosure Mechanics and Disclosure Rules Directly Attached
• Disclosure Mechanics Validation Result (JPEG)
• Disclsure Rules (i.e. Reporting Checklist) Validation Result (JPEG)
• XBRL Formula Validation Result (HTML)
• XBRL Calculations Validation Result (HTML)
• Disclosure Mechanics Rules (dm.xsd)
• Disclosure Rules (dr-rules-def)
• Disclosure Mechanics Rule: Accounts Payable Roll Forward
• Disclosure Mechanics Rule: Assets Roll Up
• Disclosure Mechanics Rule: Balance Sheet
• Disclosure Mechanics Rule: Cash and Cash Equivalents Roll Forward
• Disclosure Mechanics Rule: Cash Flow Roll Forward
• Disclosure Mechanics Rule: Cash Flow Statement
• Disclosure Mechanics Rule: Changes in Equity
• Disclosure Mechanics Rule: Income Statement 2
• Disclosure Mechanics Rule: Inventories Roll Forward
• Disclosure Mechanics Rule: Liabilities and Equity Roll Up
• Disclosure Mechanics Rule: Long-term Debt Roll Forward
• Disclosure Mechanics Rule: Net Cash Flow Roll Up
• Disclosure Mechanics Rule: Property, Plant and Equipment Roll Forward
• Disclosure Mechanics Rule: Receivables Roll Forward
• Disclosure Mechanics Rule: Retained Earnings Roll Forward
• Disclosure Mechanics Rule: Transactions Roll Up
• Disclosure Mechanics Rule: Trial Balance Roll Up
• Disclosure Rules Extended Link Roles
• Disclosures Taxonomy Schema
• Disclosures XBRL Presentation relations
• Disclosures XBRL Definition relations
• Disclosures Labels
• Conceptual Model (Semantics)
• Conceptual Model Associations (Semantics)
• Disclosure Mechanics and Disclosure Rules Arcroles (Semantics)

Additional Files for Journal Entries Import/Export formats

• Journal Entries (ZIP file contining Excel spreadsheet)
• Human Readable Journal Entries (PDF)
• XBRL Global Ledger (XBRL GL) approach
• XBRL Typed-member approach
• Plain Text Format (For more information on plain text format see here.)
• Human Readable Account Roll Forwards (PDF)

Information Extraction

• Extract information from RAW XBRL document for analysis (ZIP file contining Excel spreadsheet)
• Extract information from Inline XBRL document for analysis (ZIP file contining Excel spreadsheet)

Alternative Representation Formats/Syntax

• XBRL Format (in ZIP file)
• Microsoft Access Formatted Information (in ZIP file)
• Microsoft Excel Formatted Information (in ZIP file)
• Comma Separated Values (CSV) (in ZIP file)