Resources

The following are resources that help you understand and use the Seattle Method effectively.

Theory, Method, Framework, Principles

• Seattle Method Documentation (method)
• Purpose of Seattle Method (explains purpose of method, work in progress)
• Logical Theory Describing Financial Report (terse)
• Logical Schema of Financial Report
• Principles
• Framework (explains details of technical implementation)
• Proof (example of a comprehensive, complete implementation)
• Showcase of Reports (helps you understand the capabilities of XBRL)

Technical

• cm.xsd (Conceptual Model)
• cm-roles.xsd (XBRL roles)
• cm-arcroles.xsd (XBRL arcroles)
• drules-arcroles.xsd (XBRL arcroles for disclosure rules)
• model-structure-rules-strict-def.xml (Model Structure Rules)
• cm-rparts-xbrl.xsd (XBRL reference parts defined)
• cm-rparts-rs.xsd (XBRL reference parts defined for reporting style lookup mechanism)
• properties.xsd (properties)
• cm-proposed-arcroles.xsd (XBRL arcroles proposed by Campbell Pryde)

Logical Objects

• Information Logic Patterns
• Technical to Logical
• Primatives
• Information Objects
• Set
• Roll Up
• Roll Forward
• Arithmetic
• Text Block (a.k.a. Prose)
• Adjustment (a.k.a. Restatement)
• Variance (a.k.a. Difference)
• Member Aggregation
• Member Nonaggregation
• Roll Forward Info

Critically Important Background Information

• Essence of Accounting
• Financial Report Knowledge Graphs
• Essentials of XBRL-based Digital Financial Reporting

Understanding Method

• Standard Forms vs Customized Freeform vs Customized Controlled (Comparison)
• Report Creation Walk Through (Report creation process using rules to drive expert system agenda)
• Information Fragment Views (Views of information provided for each report fragment, pieces of information that go together logically)
• Detailed Lists (Logical) (Details of logical information artifacts that are used within report fragments)
• Financial Report Creation Proof (Explains process to construct financial report)
• Luca Import Files (Can be imported into Luca report creation software)
• Pacioli Verification Results (Logical) (Verification of details of logical information artifacts)
• Financial Report Pieces (Graphic that describes the logical parts of a financial report and the relations between those parts)
• Business Report Pieces (Graphic that describes the logical parts of a general business report and the relations between those parts)
• Impediments to Properly Functioning Logical System (Understanding what can go wrong can help you do things right)
• Amazing Demonstration (XBRL loading consistently into 10 different software applcations)
• Video Playlist (explains method)
• Tutorial (explains method)
• Examples (very basic)
• Very Basic Report Creation Exercises (Hands on experience)
• Build Up (starts small, examples grow in size)
• Financial Reporting Schemes (ultimate goal)
• Conformance Suite (for testing software)
• Conformance Suite (Platinum) (for testing software, updated in 2023)
• Mastering XBRL-based Digital Financial Reporting (all the details)
• Expert System for Creating Financial Reports Explained in Simple Terms
• Good Practices Model for Implementing XBRL-based Reporting System
• Mastering XBRL-based Digital Financial Reporting (PDF Files on Google Drive)

From Small to Larger Examples (Golden Versions)

• Accounting Equation | Testing Impediments | Understanding What Can Go Wrong
• SFAC6 (Very basic)
• SFAC8 | Understanding Structures
• Common
• Common2
• PROOF | Understanding Information Models
• MINI Financial Reporting Scheme (Prototype)
• Essence
• MINI Financial Reporting Scheme (MINI) With Business Events and Classic Transactions
• XASB Financial Reporting Scheme (Prototype)
• AASB 1060 - Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities (Work in Progress)

Semantic Spreadsheets, Accounting Working Papers, and Audit Schedules (Working Prototypes)

• Work in Progress/Construction in Progress
• Debt Working Papers
• Discounted Cash Flow Model, Unlevered

Software (Free to Use)

• Luca (report creation)
• Pacioli (report verification)
• Pesseract (working proof of concept)
• Arelle (open source XBRL processor)
• Open Source Microsoft Access Database (report creation)
• Pesseract Testing Files (SFAC6, Common Elements, PROOF)

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