INDEX (US GAAP Financial Reporting Scheme)

The US GAAP Financial Reporting Scheme is a working proof of concept and prototype XBRL-based digital financial reporting scheme that demonstrates a modern approach to creating a financial reporting scheme. This approach can be used for general purpose or special purpose financial reporting. The provided metadata is used both creation of reported information and consumption of reported information.

This page contains detaied information primarily for use by machines reading the information. For better human-readable information and a summary, please go to the HOME page.

This 'logical system' or 'ontology-like thing' was created leveraging the Open Source Framework for Implementing XBRL-based Digital Financial Reporting. It will ultimately be adjusted to support the OMG Standard Business Report Model (SBRM). To understand why this ontology-like thing is important, please have a look at Artificial Intelligence and Knowledge Engineering Basics in a Nutshell.

For one resource that ties all the puzzle pieces of XBRL-based digital financial reporting together, please see Intelligent XBRL-based Digital Financial Reporting. If you want the most recent information, then follow my blog.

US GAAP Financial Reporting Scheme (US GAAP) Knowledge Base

The US GAAP Financial Reporting Scheme conceptual framework describes this financial reporting scheme. The information in this conceptual framework is documented below in both human-readable and machine-readable terms.

The following is a list of both human-readable and machine-readable information for implementing this knowledge base within software.

Example Financial Report Using this Scheme and Model

Information Extraction Prototypes

Lists of Financial Reports for Testing

Other Useful Information


Last updated: 12/31/2019 12:15:46 PM

Public Domain