Best

The following is a summary of the best versions of the Seattle Method resources. Note that there has been no change between the original Seattle Method and Seattle Method 1.1; the only difference is the physical location of the files.

Best Version of Seattle Method

These are the best versions of the Seattle Method which have been rigorously tested and are in use: (tested using Arelle, UBmatrix XPE 4.0, Pesseract, Coyote Reporting, Auditchain Pacioli, Auditchain Luca Suite)

  1. Github: Seattle Method 1.1 Documentation | Framework Documentation | Files (Very good)
  2. Azure: Seattle Method 1.1 Documentation | Framework Documentation | Files (Very good testing, more reliable and secure web server)
  3. XBRL Site: Seattle Method Documentation | Framework Documentation | Files (Thoroughly tested, less reliable web server which is HTTP rather than HTTPS)

Implementations

The following are implementations that make use of the Seattle Method:

Best Working Proof of Concepts and Examples 

These are the best locations of working proof of concepts and examples:

Fundamental Accounting Concepts (FAC)

The fundamental accounting concepts (FAC) was the starting point of the Seattle Method and there are multiple different implementations with different pros and cons. (See this background information.)

Mappings:

Types and Subtypes (i.e. Categories and Elements)

These are proof of concepts for type-subtype (a.k.a. wider-narrower, categories and elements) for US GAAP and IFRS:

Disclosures and Disclosure Mechanics

These are proof of concepts and working proof of concepts for specifying disclosures and disclosure mechanics rules:

Reporting Checklist

These are proof of concepts for reporting checklists:

Key Performance Indicators (KPIs)

Other Prototypes and Miscellaneous Resources

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