Reference Reporting Frameworks

The following are a set of reference reporting frameworks (a.k.a. reporting schemes) which helps those interested in understanding how to create an industrial strength reporting scheme using the Seattle Method to do so. Included with each reporting framework is a reference report which tests the entire reporting framework and a number of reports which helps one understand the notion of reporting styles.

Each of these reference reporting frameworks has been rigorously tested. Each acts as would be expected per seven different fully compliant XBRL processors and three software applications which support the Seattle Method. Each of these reference working proof of concepts uses "https" as opposed to "http" where possible or necessary.

  1. Accounting Equation: Very tiny; an introduction. Also introduces specific things that can go wrong when you create a model-driven report. 1 structures, 3 report model elements, 1 rule.
    1. REFERENCE
  2. SFAC6: Slightly larger, introduces the notion of a structure; 3 structures, 10 report elements, 3 rules.
    1. REFERENCE
  3. SFAC8: Slightly larger; introduces the notions of "extensibility" and "reporting styles".
    1. REFERENCE
    2. BS1-IS1
    3. BS1-IS2
    4. NA1-IS3
  4. Common Elements: Slightly larger; introduces the notion of "articulation" and expands on the idea of extensibility and reporting styles; begins to look like a financial statement.
    1. REFERENCE
    2. BS1-IS1-CF1
    3. BS1-IS2-CF1
    4. BS2-IS1-CF1
    5. BS2-IS2-CF1
  5. Office of Comptroller of Currency: Consolidation of all the ideas in #1 to #4 into a real looking financial reporting framework.
    1. REFERENCE
  6. MINI: This financial reporting framework is still pretty basic, but it is a real looking financial reporting scheme.  Introduces the notion of "business events".
    1. REFERENCE1
    2. REFERENCE2
  7. PROOF: The PROOF financial reporting framework provides 100% of the capabilities of model-driven  XBRL-based digital  financial reporting using the Standard Business Report Model (SBRM), Open Information Model (OIM), and my Seattle Method. Every logical pattern of information is represented in the same reporting  framework, report model, and report to show that everything works together effectively.  The intent with this example is to create the most complete yet also the most compact example possible that looks as much like a financial statement as possible.
    1. REFERENCE
    2. BSC-IS01-CF1
    3. BSC-IS02-CF1
    4. BSU-IS01-CF1
    5. BSU-IS02-CF1
    6. NET-IS01-CF1
    7. NET-IS02-CF1
  8. AASB1060: This financial reporting framework is based on a real financial reporting framework  and about 20% or maybe even up to 80% of that real financial reporting framework was represented.  All the logic present in the PROOF is also present in this financial reporting framework.
    1. REFERENCE
    2. BSC-ISN-CFD
    3. BSN-ISF-CFD
    4. BSN-ISN-CFD
    5. BSU-ISF-CFD
    6. BSU-ISN-CFD
  9. IFRS for SMEs: This financial reporting scheme is an actual financial reporting framework which was officially published but then enhanced, enriched, and otherwise augmented to make the reporting framework consistent with SBRM, OIM, and the Seattle Method.
    1. REFERENCE
    2. MODEL


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