Level 5: Machine readable, global standard syntax, structured for meaning, with taxonomy (a.k.a. dictionary), COMPLETE set of rules provided, COMPLETE global standard high-level report model, yields PROVEN properly functioning system and UNDERSTANDABLE report information.

A LEVEL 5 financial report information is UNDERSTANDABLE by computer, global standard syntax, structured for meaning, a complete "dictionary" (a.k.a. taxonomy, schema, ontology) is provided, COMPLETE set of rules provided, COMPLETE standard high-level report model is provided. EVERY disclosure is explicitly identifiable using rules, type-subtype rules (a.k.a. wider-narrower) are provided, consistency crosschecks are provided, disclosure rules are provided, reoprting rules are provided. All the rules enable report to be proven to be a properly functioning logical system (consistent, complete, precise). Information can easily and reliably be extracted from report. A verifiable, proven, tested FRAMEWORK and METHOD are employed to prove report is a properly functioning logical system (control report quality).

Files

• Raw XBRL Instance
• Inline XBRL Instance (pixel perfect rendering)
• XBRL Taxonomy schema
• XBRL Presentation relations
• XBRL Calculation relations
• XBRL Definition relations
• Adjustment rules (report-Rule-Adjustment-Code-ADJ01-formula.xml)
• Consistency rules (report-Rule-Consistency-Code-BS01-formula.xml)
• Consistency rules (report-Rule-Consistency-Code-BS02-formula.xml)
• Consistency rules (report-Rule-Consistency-Code-BS03-formula.xml)
• Consistency rules (report-Rule-Consistency-Code-BS04-formula.xml)
• Consistency rules (report-Rule-Consistency-Code-CF01-formula.xml)
• Consistency rules (report-Rule-Consistency-Code-IS01-formula.xml)
• Consistency rules (report-Rule-Consistency-Code-IS02-formula.xml)
• Consistency rules (report-Rule-Consistency-Code-NA01-formula.xml)
• MemberAggregation rules (report-Rule-MemberAggregation-Code-MA1-formula.xml)
• MemberAggregation rules (report-Rule-MemberAggregation-Code-PPA-formula.xml)
• RollForward rules (report-Rule-RollForward-Code-CF01-formula.xml)
• RollForward rules (report-Rule-RollForward-Code-SHE01-formula.xml)
• Variance rules (report-Rule-Variance-Code-VAR01-formula.xml)
• Variance rules (report-Rule-Variance-Code-VAR02-formula.xml)
• Variance rules (report-Rule-Variance-Code-VAR03-formula.xml)
• Variance rules (report-Rule-Variance-Code-VAR04-formula.xml)
• Variance rules (report-Rule-Variance-Code-VAR05-formula.xml)
• Other nonstandard rules (report-Rule-Nonstandard-formula.xml)
• Download all files

Level 5 Rules Added

• Model Structure Rules (ModelStructure-rules-strict-def.xml)
• Fundamental Accounting Concepts Rules (PROOF-BSC-IS01-CF1_schema.xsd)
• Disclosure Mechanics Rules (disclosure-mechanics.xsd)
• Reporting Checklist Rules (reporting-checklist-rules-def.xml)
• Type-subtype Rules (type-subtype.xsd)

VALIDATION

• Articulation (how report pieces fit together mathematically)
• Raw XBRL Instance VALIDATION RESULT
• XBRL Calculation Relations Validation Result
• XBRL Formula Validation Result
• HUMAN READABLE VALIDATION REPORT

Additional Level 5 Validation Results

• Model Structure Validation Result
• Fundamental Accounting Concepts Result
• Disclosure Mechanics Validation Result
• Reporting Checklist Validation Result
• Type-subtype Validation Result

BOTTOM LINE: Information is readable and even MORE LESS LIKELY to contain mathematical errors because machine readable rules are provided to VERIFY that report is mathematically correct AND consistency cross checks are provided. Information can be extracted from report without the need to ADD metadata used to extract report information. Disclosures are explicitly identifiable, proven to be mechanically correct, and required disclosures are verified to having been provided within the report.