Mastering XBRL-based Digital Financial Reporting

The following are links to the same information on Mastering XBRL-based Digital Financial Reporting. To get up to speed quickly, start with the Jumpstart and then use the other documents as reference materials.

• Jumpstart (total of 248 pages)
• Understanding Model-driven Standards-based Semantic-oriented AI-powered Financial Reporting (34 pages)
• Showcase of XBRL-based Report Capabilities (59 pages)
• Understanding Networks, Hypercubes, Components, and Information Blocks (19 pages)
• Understanding Disclosures (11 pages)
• Essentials of XBRL-based Digital Financial Reporting (Platinum Edition, 97 pages)
• Rules of Thumb (28 pages)
• Test Cases

The following is the same PDF documents as provided on the older Squarespace web page at the link at the top of this document. 

Section 0: Introduction

• Introduction
• The Great Transmutation
• Accounting, Reporting, Auditing, and Analysis in a Digital Environment
• Computational Professional Services
• Very Basic XBRL Primer
• Computational Thinking (was Computer Empathy)
• Essence of Accounting

Section 1: Important Background Information

• Conceptual Overview of XBRL-based Digital Financial Report
• Principles
• Knowledge Engineering
• Expert Systems
• Problem Solving Logic
• Intelligent Software Agents
• Digitizing Financial Reports
• Professional Accountant’s Interests, Perspective, Position, and Risks
• Digital Distributed Ledgers
• Lean Six Sigma
• Other Moving Parts of Digital

Section 2: Logical Conceptualization of Financial Report

• Informatics
• Exchanging Complex Financial Information
• Logical Systems
• Logic and Knowledge Graphs
• Logical Digital Twin of Financial Reports
• Financial Report Knowledge Graphs
• Logical Theory Describing Financial Report
• Terms
• Associations
• Structures
• Blocks
• Disclosures
• Rules
• Facts
• Properties
• Representing Structures
• Concept Arrangement Patterns
• Member Arrangement Patterns
• Structure Arrangement Patterns
• Fundamental Accounting Concepts and Reporting Styles
• Disclosure Mechanics
• Disclosure Rules (a.k.a. Reporting Checklist)
• Business Events and Classic Transactions
• Method (Seattle Method)
• SEC-type XBRL-based Digital Financial Report
• ESEF-type XBRL-based Digital Financial Report
• Semantic Spreadsheets
• Reference to Logical Theory Terms
• Reference to Logical Theory Semantics
• Advanced Aspects of Logical Conceptualization of Financial Report
• Additional Resources

Section 3: Working with XBRL-based Digital Financial Reports

• Viewing Reports
• Controlling Report Quality
• Querying Report Information
• Creation of Base Financial Reporting Scheme Models and Report Models
• Creating Reports
• Extracting Information from Reports
• Digital Financial Report Creation Best Practices
• Workflow and Process Control
• Auditing XBRL-based Digital Financial Reports
• Automating Record to Report

Section 4: Examples and Samples

• Showcase of Reports
• Hello World Example
• Concept Arrangement Pattern Examples
• Member Arrangement Pattern Examples
• Business Use Case Examples
• Comprehensive Example
• Reference Implementation of XBRL-based Report for SEC
• Reference Implementation of XBRL-based Report for ESMA
• Golden Examples
• Platinum Examples (Best)
• Rules of Thumb
• Mastering Examples
• Template Examples
• Exemplar Examples
• Automating Record to Report

Section 5: Technical Details

• Processing Logical Systems
• Logical Schema of Financial Reports
• Expert System for Creating Financial Reports
• XBRL Technical Syntax Details
• Special and Specific Considerations
• Reconciliation of Models
• Financial Report Object Properties
• Report Element Properties
• Analysis of 6,751 XBRL-based 10-Ks
• XBRL Technical Syntax Modeling Tips
• Profiles
• Guide to Building Expert System for Creating Financial Reports
• Good Practices Model for Implementing XBRL-based Reporting System
• Understanding Logical Objects of XBRL-based Financial Reports
• Understanding and Leveraging the "Semantic Glue" of XBRL-based Financial Reports