About

This is a prototype of what might be used by external financial reporting managers, internal auditors, independent third party auditors, and others who desire to examine an XBRL-based financial report and determine if it is (a) a properly functioning logical system and (b) conveys the meaning which was intended to be conveyed by the financial report.

The application is named in honor of Luca Pacioli who documented the double entry accounting system in 1494.