Knowledgebase

  1. 1. Digital Literacy
    1. 1.1 Financial Statement Designed to be Analyzed
    2. 1.2 Disclosure Design Patterns
    3. 1.3 Super PROOF
    4. 1.4 Modern Accountancy
    5. 1.5 Informatics for Accountancy
    6. 1.6 Measuring Quality
    7. 1.7 Framework for Financial Reasoning
    8. 1.8 Financial Report Pieces

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  2. 2. Primary Financial Statements
    1. 2.1 Balance Sheet
      1. 2.1.1 Classified Balance Sheet
      2. 2.1.2 Order of Liquidity Balance Sheet
      3. 2.1.3 Liquidation Basis Balance Sheet
        1. 2.1.3.1 Assets (frfsme:Assets)
        2. 2.1.3.2 Liabilities (frfsme:Liabilities)
        3. 2.1.3.3 Equity (frfsme:Equity)
        4. 2.1.3.4 Equity of Controlling Interest (frfsme:EquityOfControllingInterests)
        5. 2.1.3.5 Equity of Noncontrolling Interest (frfsme:EquityOfNoncontrollingInterests)
      4. 2.1.4 Termporary Equity
      5. 2.1.5 Net Assets
      6. 2.1.6 Fund Balance
    2. 2.2 Financial Accounts
    3. 2.3 Broad Transaction Categories
      1. 2.3.1 Basis of Reporting
        1. 2.3.1.1 Use of Estimates
        2. 2.3.1.2 Changes in Estimates
        3. 2.3.1.3 Reporting Currency
        4. 2.3.1.4 Reporting Scheme
        5. 2.3.1.5 Foriegn Currency Translation
        6. 2.3.1.6 Hyperinflation
        7. 2.3.1.7 Not-for-profit Reporting
      2. 2.3.2 Non-Validating Property Shape Characteristics
        1. 2.3.2.1 sh:name and sh:description
        2. 2.3.2.2 sh:order
        3. 2.3.2.3 sh:group
        4. 2.3.2.4 sh:defaultValue
  3. 3. Validation and Graphs
    1. 3.1 Shapes Graph
    2. 3.2 Data Graph
    3. 3.3 Linking to shapes graphs (sh:shapesGraph)
    4. 3.4 Validation
      1. 3.4.1 Failures
      2. 3.4.2 Handling of Ill-formed Shapes Graphs
      3. 3.4.3 Handling of Recursive Shapes
    5. 3.5 Conformance Checking
    6. 3.6 Validation Report
      1. 3.6.1 Validation Report (sh:ValidationReport)
        1. 3.6.1.1 Conforms (sh:conforms)
        2. 3.6.1.2 Result (sh:result)
        3. 3.6.1.3 Syntax Checking of Shapes Graph (sh:shapesGraphWellFormed)
      2. 3.6.2 Validation Result (sh:ValidationResult)
        1. 3.6.2.1 Focus node (sh:focusNode)
        2. 3.6.2.2 Path (sh:resultPath)
        3. 3.6.2.3 Value (sh:value)
        4. 3.6.2.4 Source (sh:sourceShape)
        5. 3.6.2.5 Constraint Component (sh:sourceConstraintComponent)
        6. 3.6.2.6 Details (sh:detail)
        7. 3.6.2.7 Message (sh:resultMessage)
        8. 3.6.2.8 Severity (sh:resultSeverity)
    7. 3.7 Value Nodes
  4. 4. Core Constraint Components
    1. 4.1 Value Type Constraint Components
      1. 4.1.1 sh:class
      2. 4.1.2 sh:datatype
      3. 4.1.3 sh:nodeKind
    2. 4.2 Cardinality Constraint Components
      1. 4.2.1 sh:minCount
      2. 4.2.2 sh:maxCount
    3. 4.3 Value Range Constraint Components
      1. 4.3.1 sh:minExclusive
      2. 4.3.2 sh:minInclusive
      3. 4.3.3 sh:maxExclusive
      4. 4.3.4 sh:maxInclusive
    4. 4.4 String-based Constraint Components
      1. 4.4.1 sh:minLength
      2. 4.4.2 sh:maxLength
      3. 4.4.3 sh:pattern
      4. 4.4.4 sh:languageIn
      5. 4.4.5 sh:uniqueLang
    5. 4.5 Property Pair Constraint Components
      1. 4.5.1 sh:equals
      2. 4.5.2 sh:disjoint
      3. 4.5.3 sh:lessThan
      4. 4.5.4 sh:lessThanOrEquals
    6. 4.6 Logical Constraint Components
      1. 4.6.1 sh:not
      2. 4.6.2 sh:and
      3. 4.6.3 sh:or
      4. 4.6.4 sh:xone
    7. 4.7 Shape-based Constraint Components
      1. 4.7.1 sh:node
      2. 4.7.2 sh:property
      3. 4.7.3 sh:qualifiedValueShape, sh:qualifiedMinCount, sh:qualifiedMaxCount
    8. 4.8 Other Constraint Components
      1. 4.8.1 sh:closed, sh:ignoredProperties
      2. 4.8.2 sh:hasValue
      3. 4.8.3 sh:in
  5. 5. SPARQL-based Constraints
    1. 5.1 An Example SPARQL-based Constraint
    2. 5.2 Syntax of SPARQL-based Constraints
      1. 5.2.1 Prefix Declarations for SPARQL Queries
    3. 5.3 Validation with SPARQL-based Constraints
      1. 5.3.1 Pre-bound Variables in SPARQL Constraints ($this, $shapesGraph, $currentShape)
      2. 5.3.2 Mapping of Solution Bindings to Result Properties
  6. 6. SPARQL-based Constraint Components
    1. 6.1 An Example SPARQL-based Constraint Component
    2. 6.2 Syntax of SPARQL-based Constraint Components
      1. 6.2.1 Parameter Declarations (sh:parameter)
      2. 6.2.2 Label Templates (sh:labelTemplate)
      3. 6.2.3 Validators
        1. 6.2.3.1 SELECT-based Validators
        2. 6.2.3.2 ASK-based Validators
    3. 6.3 Validation with SPARQL-based Constraint Components
  7. A. Pre-binding of Variables in SPARQL Queries
  8. B. Summary of SHACL Syntax Rules
  9. C. SHACL Shapes to Validate Shapes Graphs
  10. D. Summary of SHACL Core Validators
  11. E. Security and Privacy Considerations
  12. F. Acknowledgements
  13. G. Revision History
  14. H. References
    1. H.1 Normative references
    2. H.2 Informative references