Archive

The following is an archive of documents that I have put together over the years.  Not that it could be the case that links in these documents are stale.

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Reference Reporting Frameworks

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A financial reporting framework is a purposeful arrangement of financial line items, totals, subtotals, aggregations, disaggregations, structures, metadata, categorization, classification, assertions, restrictions, constraints, other conditions, etc. A financial reporting framework represented in a digital format should not be semantically impoverished. Leaving information out, consciously or unconsciously, is not desirable. These reference reporting frameworks provide the minimum of what is necessary. They are modest yet not impoverished. A financial reporting framework provides the elements necessary for reporting organized by basic line item element, superordinate elements, and subordinate elements organized by type per the process of classification .  Financial reporting frameworks tend to start with the high level concepts of the basic accounting equation: assets, liabilities, equity; and then build out from that basic accounting equation. The following are a set of reference ...
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Overview

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( Executive summary ) Innovation doesn’t arrive. Innovation evolves. Imagine it.  Freedom from drudgery. Freedom from the toil of tedious, repetitive, mundane, monotonous tasks. Far less time needs to be spent fulfilling the role of "data janitor".  Time spent "transaction chasing" is significantly reduced. Accounting is a well understood system which has evolved over many thousands of years. Accounting, reporting, auditing, and analysis is being digitized. This digitization will enable processes to be industrialized  and productivity boosts to be realized. If you are an accountant, auditor, or analyst it is time to update your tradecraft. This overview is an attempt to take the work that I have done to understand XBRL-based reports and back into a framework for explaining those reports, accounting and audit working papers, analysis models to accountants and software engineers building software for accountants.  I am now referring to this as model-driven reporting ...
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Core Pattern

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The core idea of XBRL is global open industry standard for information exchange  that is machine-interpretable that is also interpretable by humans (i.e. one version of information, usable by both humans and machines). This is achieved using the notion of the " information block ". The meaning conveyed by that information block is expressed using the XBRL global open industry standard format. An information block is a structural insight of an XBRL-based report. An information block is an exploitable regularity. An information block is a logical pattern. Having one version of information that is readable by both a machine and a human means that a common shared cognitive understanding and mutual knowledge provided by the information block is usable by both machine and human. An information block is a holon . An information block is an organism . A digital information organism .  An information block is a semantic unit which is stable and structurally sound. An information block...
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