Test Cases

The following are test cases of XBRL-based digital reports.  Most are financial statements or financial statement fragments; others are general business reports.  Many have synthetic data (i.e. all zeros). All of these test cases have been rigorously tested using multiple XBRL processors and off-the-shelf XBRL software including Arelle (open source), UBmatrix XPE 4.0 and 2.5, Pesseract, and Coyote Reporting (XBRL Cloud's XBRL processor).

Individual Reports:

  1. Accounting Equation
  2. AASB1060-reference
  3. Accounting Concepts Dimensional
  4. Accounting Concepts Line Items
  5. ACFR
  6. Adjustment (Restatement)
  7. Accounting Equation - State 1 - Properly Functioning
  8. Accounting Equation - State 2 - Incomplete Coverage by Rules
  9. Accounting Equation - State 3 - Inconsistent and Imprecise
  10. Accounting Equation - State 4 - Unreported Fact
  11. Accounting Equation - State 5 - Incomplete
  12. Accounting Equation - State 6 - Imprecise
  13. Accounting Equation - State 7 - Extension Concept Without Anchoring
  14. Accounting Equation - State 9 - Anchoring Extension Structures
  15. Accounting Equation - State 10 - Improper Report Model Structure
  16. Accounting Equation - State 11 - Improper XBRL Technical Syntax
  17. Appropriate Dimensions
  18. Arithmetic
  19. Articulation
  20. Audit Working Papers
  21. Balance Sheet
  22. Basic Dimensions
  23. Billions
  24. Closing Book
  25. Common (Reference)
  26. Core and Noncore Dimensions
  27. Datatypes
  28. Roll Forward with Dimensions
  29. Dimensions - Dependent
  30. Dimensions - Independent
  31. Dimensions - Property, Plant, and Equipment (shows intersections between information blocks)
  32. Empty Report
  33. Excess Dimensions
  34. Extensible Enumerations 2.0 (coming soon)
  35. Fundamental Inconsistency
  36. Hello World!
  37. Hello World! without XBRL calculations (i.e. missing rules)
  38. Hello World! using Dimensions (Approach 1)
  39. Hello World! using Dimensions (Approach 2)
  40. Hello World! using Dimensions (Approach 3, multiple dimensions)
  41. Hello World! using Dimensions (Approach 3, multiple dimensions, math rules missing)
  42. Hypercube Explicit
  43. Hypercube Implied
  44. Hypercube Polymorphic
  45. Hypercube Sparse (not best practice)
  46. Hypercube NOT Sparse
  47. IFRS for SMEs Balance Sheet (Fixed)
  48. IFRS for SMEs Balance Sheet
  49. Intersections
  50. Local Report (i.e. all concepts defined locally in the report, not by some base taxonomy)
  51. Logic
  52. Logical Twin
  53. Lorem Ipsum All Concept Arrangement Patterns
  54. Many Currencies
  55. Many Entities
  56. Many Periods
  57. Marbles
  58. Marbles Small
  59. Member Aggregation (sometimes members of a dimension aggregate)
  60. Member Nonaggregation (sometimes members do NOT aggregate)
  61. Mezzanine Level (i.e. accounting and audit working papers)
  62. MINI Reference
  63. Missing Roll Forward Rule
  64. Model Structure Flaw
  65. Modularity
  66. Natural
  67. Nil
  68. Not-for-profit
  69. Personal Financial Statement
  70. PROOF-Master
  71. PROOF-Alternative 1
  72. PROOF-Alternative 2
  73. PROOF-Hypercubes 2
  74. PROOF-Hypercubes 3
  75. PROOF-Hypercubes Implied
  76. PROOF-Blocks
  77. PROOF-New (with multiple dimensions use case)
  78. PROOF-Proper
  79. PROOF-Sparse
  80. PROOF-Reference
  81. Record
  82. Record to Report
  83. Rendering Benchmark
  84. Rendering Benchmark Lorem Ipsum
  85. Roll Forward
  86. Roll Forward Comparison
  87. Roll Forward Info
  88. Roll Up
  89. Run Together Blocks
  90. Run Together Blocks BEST
  91. Run Together Blocks FIXED
  92. Set
  93. SFAC6
  94. SFAC8 Reference
  95. Spreadsheet
  96. Text Block
  97. Tick and Tie
  98. Transactions
  99. Trillions
  100. Two Dimensions Aggregation
  101. Type-Subtype Error
  102. Units
  103. Variance (a.k.a Difference)
  104. Workbook
  105. XASB Reference

XBRL International Style Conformance Suite: (machine readable)

Reporting Scheme Working Prototypes AND Reports for Each Reporting Scheme:

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