Essentials of XBRL-based Digital Financial Reporting

Practice does not make perfect. Perfect practice makes perfect. If you are a big picture person like me, you will like this resource. This provides the essential understanding you need to make effective use of XBRL for financial reporting or auditing XBRL-based digital financial reports.

Only the Essentials

• Essentials of XBRL-based Digital Financial Reporting (Documentation) | Download Word Version
• Information Model (Every fragment of a financial report follows a combination of these information patterns, a.k.a. models.)
• Hypercubes (Helps you understand the choices you need to make when using, or not using, hypercubes.)
• Dimensions (Helps you understand the choices you need to make when using, or not using, dimensions.)
• Proof Baseline (This puts all the information models together into one document to test the interaction between report structures.)
• Proof Baseline Base Taxonomy Prototype (This publishes the PROOF similar to how a base taxnomy might be published.)
• Compare Proof Baseline, Proof for US GAAP, Proof for IFRS, Proof for UK GAAP

From Small to Larger Examples (Golden Versions)

• Accounting Equation | Testing Impediments | Understanding What Can Go Wrong
• SFAC8 | Understanding Structures
• PROOF | Understanding Information Models
• MINI Financial Reporting Scheme (Prototype)
• XASB Financial Reporting Scheme (Prototype)

Helpful Background Information

• Essence of Accounting
• Computational Professional Services
• Understanding Method (Abridged)

Additional Resources for your Journey

• Mastering XBRL-based Digital Financial Reporting
• The XBRL Book: Simple, precise, technical
• Complex Example 1 (Many members)
• Complex Example 2 (Tick, Tie, Cross cast, Foot)
• Period and Entity Comparisons (Prototype, from 28msec)