INDEX - Logical Theory Describing Financial Report

This page contains summary information and technical details used to implement this logical theory that describes a financial report. For more human-readable information please go to the HOME page.

For one resource that ties all the puzzle pieces of XBRL-based digital financial reporting together, please see Intelligent XBRL-based Digital Financial Reporting. If you want the most recent information, then follow my blog.

This logical theory will be converted to use the OMG Standard Business Report Model (SBRM) once that standard has been finalized. This will also be used to test the SBRM while it is being created.

Getting Important Background Information

The following is critically important background information that you need in order to understand this logical theory and why this logical theory is important.

• Computer Empathy: (PDF) Artificial Intelligence and Knowledge Engineering Basics in a Nutshell; a nontechnical introduction to technology that will shape your future; for professional accountants and other business professionals.
• Special Theory of Machine-based Automated Communication of Semantic Information of Financial Statements: (PDF) Understanding how to interpret and otherwise interact with machine readable XBRL-based financial information explained in fairly simple terms.
• Understanding the Financial Report Logical System: (YouTube Video Playlist) This video playlist helps you understand the financial report logical system.
• Digital Financial Reporting YouTube Channel: (YouTube Channel) YouTube channel with lots of videos that explains XBRL-based digital financial reporting.

Resources

This is a summary of resources.

• Mastering XBRL-based Digital Financial Reporting: (HTML) Examples, working prototypes, and other stuff that will help you master XBRL-based digital financial reporting.
• Logical System: (Visualization | Narrative) Explains a logical system in simple terms.
• Knowledge Representation Spectrum: (Narrative | Graphic) Helps the reader understand the link between expressive power and machine reasoning capacity.
• Artificial Intelligence and Knowledge Engineering in a Nutshell: (Narrative) Critically important background information.
• Case for XBRL-based General Purpose Financial Reporting on One Slide: (Narrative) Explains the business case for XBRL-based general purpose financial reports on one slide.
• Everything you Need to Know to have an Intelligent Conversation about Digital Financial Reporting: (Narrative) Everything you need to understand in order to have an intelligent conversation of XBRL-based digital financial reporting.
• Guide to Building an Expert System for Creating Financial Reports: (PDF) Putting all the pieces together to create an expert system.
• Intelligent XBRL-based Digital Financial Reporting: (Web Page) About 700 pages of information that explains XBRL-based digital financial reporting.
• The XBRL Book: Simple, Precise, Technical: (Web Page) Helps you understand the XBRL technical syntax.
• XBRL for Dummies: (Amazon) Helps you understand the big picture of XBRL-based business reporting and financial reporting.

Theory Expressed using XBRL Taxonomy (this is a WORK IN PROGRESS!!!)

• Arcrole Definitions
• XBRL Taxonomy Schema
• XBRL Labels
• XBRL References
• XBRL Presentation Relations
• XBRL Definition Relations