Showcase of Capabilities

This page provides a showcase of the capabilities of global open standard XBRL-based model-driven digital reporting as contemplated per the Seattle Method as well as examples and conformance suite for testing software.  The vision is a mindful machine specifically for accountancy.  These examples help to understand that vision, show the capabilities of such software, test whether software works as expected, provide use cases.  These examples are in no particular order:

  1. Core information patterns: (line item arrangement patterns; member arrangement patterns, test cases)
    1. Set
    2. Roll Up
    3. Roll Forward
    4. Arithmetic
    5. Adjustment (a.k.a. restatement)
    6. Text block
    7. Variance (a.k.a. difference)
    8. Roll Forward Info
    9. Member Aggregation
    10. Member Nonaggregation
  2. Common business cases:
    1. Helloworld: very basic information block with a roll up
    2. Billions: information block with very large numbers
    3. Trillions: information block with even larger numbers
    4. Tick-and-tie: information block "cross casts" and "foots"
    5. Articulation: (temp) shows how information blocks are tied together per the report logic and how that logic can be used to navigate between the different sections of a report where that logic connects those sections (also see here)
    6. Lorem Ipsum all patterns: (temp) the point of this is to show that it does not matter want the information is; financial or nonfinancial; model-driven reporting works.
    7. Many entities: (temp) shows a comparison of many entities
    8. Many periods: (temp) shows a comparison of many periods
    9. Logic: (temp) shows an example of providing logic in a report
    10. Intersections: (temp) shows how information in different information blocks is connected by facts that exist within the different information blocks
    11. Dimensions: (temp) shows property, plant, and equipment modeled using dimensions
    12. Dimensional roll forward: (temp) shows a roll forward of the movements of property, plant, and equipment represented using dimensions to represent the classes of PPE
    13. Independent dimensions: (temp) example of independent dimensions
    14. Marbles: (temp) example of multiple dimensions; color, size, material, period, and entity
    15. Spreadsheet: (temp) spreadsheet
    16. Workbook (temp) workbook
  3. Impediments to properly functioning system (i.e. detecting errors) : (Understanding What can Go Wrong, test cases)
    1. Accounting Equation State 1 (Properly functioning system, i.e. no inconsistencies)
    2. Accounting Equation State 2 (Incomplete Coverage by Rules; i.e. missing rule)
    3. Accounting Equation State 3 (Inconsistent and imprecise)
    4. Accounting Equation State 4 (Unreported facts)
    5. Accounting Equation State 5 (Incomplete; unreported fact and missing rule)
    6. Accounting Equation State 6 (Imprecise)
    7. Accounting Equation State 7 (Extension concept without anchoring)
    8. Accounting Equitation State 9 (Defining a new structure without anchoring)
    9. Accounting Equation State 10 (Illogical report model; i.e. does not follow expected model)
    10. Accounting Equation State 11 (XBRL technical syntax error; violates XBRL International published conformance suite)
  4. Complex use cases:
    1. Marbles: (multiple dimensions)
    2. Extensible enumerations: 
    3. Typed members:
    4. Custom data type:
  5. Accounting and audit working papers:
    1. Canonical Accounting Working Papers: Accounting and/or audit working papers which are model-driven; this is a working proof of concept with one transaction. Also shows that any number of schemas can be combined, this has five schemas which work together. (For more information, watch this video.)
    2. Closing book: A closing book is the documentation a reporting team creates to support a set of financial statements.  Unlike an audit, there is no third party verification.  A closing book can be created for an audited, reviewed, or complied financial statement.
    3. Trial balance:
    4. Lead schedules: (temp) Lead schedules provide the "backbone" of a set of accounting or audit working papers.
    5. Discounted cash flow model: (temp; temp2; temp3) Standard FP&A unlevered discounted cash flow analysis model. (For more information, see this.)
    6. Construction contract work-in-progress: (temp; temp2; temp3) Complex accounting schedule (For more information, see this.)
    7. Long-term debt schedules: (temp) Set of accounting schedules that support the long-term debt disclosures. (For more information, see this.)
  6. Reporting scheme prototype reference implementations: (each example gets progressively more sophisticated)
    1. Accounting Equation (1 structure, 1 reporting style, 1 pattern)
    2. SFAC6 (3 structures, 1 reporting style, 3 patterns)
    3. SFAC8 (3 structures, 3 reporting styles, 3 patterns)
    4. Common Elements (7 structures, 4 reporting styles, 3 patterns)
    5. Fundamental Accounting Concepts (40+ structures, used to create styles, 1 pattern)
    6. OCC (1 structure, 1 reporting style, 1 pattern)
    7. PROOF (14 structures, 7 reporting styles, all patterns)
  7. Financial statements and example financial reporting schemes:
    1. MINI (2023): working proof of concept very basic financial reporting scheme and financial statement created using that reporting scheme
    2. MINI (2025): working proof of concept very basic financial reporting scheme and financial statement created using that reporting scheme (improved version of MINI 2023)
    3. AASB 1060: about 80% of a real financial reporting scheme represented and financial statement
    4. IFRS for SMEs Model: (work in progress, has known verification issues) model financial statement for IFRS for SMEs (here is the XBRL taxonomy)
  8. Repository:
    1. Example report repository: working proof of concept repository of financial reports
  9. Videos:
    1. Trace, Track, Walk: (Accompanying document) Shows the capability of being able to "trace" and "track" and "walk" between the representations of information within an XBRL-based report.  People refer to this type of capability as an "audit trail" or the ability to "drill down".
    2. Working with Information Blocks: Shows how a software application that understands information blocks can help you work with those information blocks even when the information in an information blocks is interconnected.
    3. Creation of Entire PROOF: Video playlist showing the creation of each structure of the PROOF.
    4. Canonical Accounting Working Papers: Video walking the viewer through how model-driven accounting and audit working papers might work. Lots of nuances and subtleties shown in this video.
    5. Creating Model Based Digital Report Generates XBRL in the Background: Shows how XBRL is created in the background.
    6. Networks, Components, Hypercubes, Blocks, Disclosures: Helps the viewer understand the notions of "network", "component", "hypercube", "block" (information block), and "disclosure".
    7. World's First Standards Based Expert System for Creating Financial Reports: Playlist of 31 videos that show various aspects of an expert system or "mindful machine" for creating model-driven financial statements.
    8. Seattle Method Overview: Video playlist that helps you understand the Seattle Method.
  10. Viewers: (for humans to read report models and reports)
    1. Auditchain Luca Suite Basic Viewer
    2. XBRL Cloud Evidence Package
      1. Microsoft
      2. Alphabet (a.k.a. Google)
      3. Facebook
      4. Salesforce
      5. Amazon
    3. Auditchain Pacioli Verification and Viewer
    4. Inline XBRL
    5. Simple HTML Page (this shows model only)
    6. Pesseract working proof of concept desktop application
    7. U.S. Securities and Exchange Commission (SEC)
      1. SEC Interactive Data Viewer
      2. SEC Inline XBRL (no viewer)
      3. SEC Inline XBRL with Viewer
      4. SEC Filing Page

If you are not sure where to go next, I would propose starting with this Seattle Method Overview. You will figure it out from there. Or, check out the Seattle Method Resources.

Additional Information:

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