PLATINUM Business Use Cases, Test Cases, Conformance Suite

A brick wall is made of exactly two things: bricks, mortar. But a brick wall created by a master craftsman, or mason, and a brick wall created by a “weekend warrior” with no knowledge of masonry will be very different. Master craftsmen are created and that process takes time and effort.

This blog post is a first prototype that brings several things together into one useful resource for business professionals.  It pulls together the human readable information of the Showcase of Reports  and the machine readable information of the Conformance Suite of XBRL-based Financial Reports Prepared using the Seattle Method.  Then, I want to incorporate the information found in these PLATINUM XBRL-based Financial Report Examples.

The three resources can be useful and used independently; but they are even more useful when used together.  Business professionals really could not care a less about the technical details of getting some result that they want.  But technical professionals need to understand those details in order to effectively provide business professionals with what they need. Details matter.

This resource enables effective communications between business professionals and technical professionals that are endeavoring to perfect XBRL-based digital financial reporting.  It incorporates disciplined, rigorous, methodical, and thorough thinking that is a by product of creating the Seattle Method and the forthcoming Standard Business Report Model (SBRM) being created by the Object Management Group (OMG).

This resource will help business professionals understand thing from their perspective and communicate information to software engineers building software for those business professionals.  The objective is to help software created to be elegant, simple, easy to use, and to meet the real needs of business professionals that want to make use of the software.  Here are small, focused examples of important details, subtilties, and nuances related to XBRL-based financial reports: (download all)

1. Billions: Human Readable Rendering | All Files | Conformance Suite Test
2. Trillions: Human Readable Rendering | All Files | Conformance Suite Test
3. Data Types: Human Readable Rendering | All Files | Conformance Suite Test
4. Units: Human Readable Rendering | All Files | Conformance Suite Test
5. Many Currencies: Human Readable Rendering | All Files | Conformance Suite Test
6. Many Periods: Human Readable Rendering | All Files | Conformance Suite Test
7. Many Entities: Human Readable Rendering | All Files | Conformance Suite Test
8. Balance Sheet: Human Readable Rendering | All Files | Conformance Suite Test
9. Basic Dimensions: Human Readable Rendering | All Files | Conformance Suite Test
10. Hello World! Using Dimensions: Human Readable Rendering | All Files | Conformance Suite Test
11. Tick and Tie: Human Readable Rendering | All Files | Conformance Suite Test
12. Lorem Ipsum of All Patterns: Human Readable Rendering | All Files | Conformance Suite Test
13. Intersections: Human Readable Rendering | All Files | Conformance Suite Test
14. Dimensions, PPE: Human Readable Rendering | All Files | Conformance Suite Test
15. Dimensional Roll Forward: Human Readable Rendering | All Files | Conformance Suite Test
16. Logic: Human Readable Rendering | All Files | Conformance Suite Test
17. (Reserved) Working Trial Balance: 
18. (Reserved) Lead Schedules: 
19. (Reserved) Unlevered Discounted Cash Flow Model:
20. (Reserved) Debt Audit Working Papers: 
21. Set: Human Readable Rendering | All Files | Conformance Suite Test
22. Roll Up: Human Readable Rendering | All Files | Conformance Suite Test
23. Roll Forward: Human Readable Rendering | All Files | Conformance Suite Test
24. Arithmetic: Human Readable Rendering | All Files | Conformance Suite Test
25. Member Aggregation: Human Readable Rendering | All Files | Conformance Suite Test
26. Member Nonaggregation: Human Readable Rendering | All Files | Conformance Suite Test
27. Variance: Human Readable Rendering | All Files | Conformance Suite Test
28. Adjustment: Human Readable Rendering | All Files | Conformance Suite Test
29. Text Block: Human Readable Rendering | All Files | Conformance Suite Test
30. Roll Forward Info: Human Readable Rendering | All Files | Conformance Suite Test
31. AE-BS1: Human Readable Rendering | All Files | Conformance Suite | Full Validation
32. SFAC6-BS1-IS1: Human Readable Rendering | All Files | Conformance Suite | Full Validation
33. SFAC8 Financial Reporting Scheme (Prototype)-Reference: Human Readable Rendering | All Files | Conformance Suite | Full Validation
1. SFAC8-BS1-IS1: Human Readable Rendering | All Files | Full Validation
2. SFAC8-BS1-IS2: Human Readable Rendering | All Files | Full Validation
3. SFAC8-NA1-IS3: Human Readable Rendering | All Files | Full Validation
34. COMMON Financial Reporting Scheme (Prototype)-Reference: Human Readable Rendering | All Files | Conformance Suite | Full Validation
1. COMMON-BS1-IS1-CF1: Human Readable Rendering | All Files | Full Validation
2. COMMON-BS1-IS2-CF1: Human Readable Rendering | All Files | Full Validation
3. COMMON-BS2-IS1-CF1: Human Readable Rendering | All Files | Full Validation
4. COMMON-BS2-IS2-CF1: Human Readable Rendering | All Files | Full Validation
35. MINI-BSC-IS01-CF1: Human Readable Rendering | All Files | Conformance Suite | Full Validation
36. PROOF Financial Reporting Scheme (Prototype)-Reference: Human Readable Rendering | All Files | Conformance Suite | Full Validation
1. PROOF-BSC-IS01-CF1: Human Readable Rendering | All Files | Full Validation
2. PROOF-BSC-IS02-CF1: Human Readable Rendering | All Files | Full Validation
3. PROOF-BSU-IS01-CF1: Human Readable Rendering | All Files | Full Validation
4. PROOF-BSU-IS02-CF1: Human Readable Rendering | All Files | Full Validation
5. PROOF-NET-IS01-CF1: Human Readable Rendering | All Files | Full Validation
6. PROOF-NET-IS02-CF1: Human Readable Rendering | All Files | Full Validation
37. XASB Financial Reporting Scheme (Prototype)-Reference: Human Readable Rendering | All Files | Conformance Suite | Full Validation
38. AASB 1060 Financial Reporting Scheme (Prototype)-Reference: Human Readable Rendering | All Files | Conformance Suite | Full Validation
39. Hello World: Human Readable Rendering | All Files | Conformance Suite
40. Run Together Blocks: Human Readable Rendering | All Files | Conformance Suite
41. Missing Roll Forward Rule: Human Readable Rendering | All Files | Conformance Suite
42. Model Structure Flaw: Human Readable Rendering | All Files | Conformance Suite 
43. Fundamental Inconsistency: Human Readable Rendering | All Files | Conformance Suite
44. Reserved
45. Reserved
46. Reserved
47. Reserved
48. Reserved
49. Reserved
50. Accounting Equation - State 1 (Properly Functioning System): Human Readable | All Files | Conformance Suite | Full Validation
51. Accounting Equation - State 2 (Incomplete Coverage by Rules): Human Readable | All Files | Conformance Suite | Full Validation
52. Accounting Equation - State 3 (Inconsistent and Imprecise): Human Readable | All Files | Conformance Suite | Full Validation
53. Accounting Equation - State 4 (Unreported Facts): Human Readable | All Files | Conformance Suite | Full Validation
54. Accounting Equation - State 5 (Incomplete): Human Readable | All Files | Conformance Suite | Full Validation
55. Accounting Equation - State 6 (Imprecise): Human Readable | All Files | Conformance Suite | Full Validation
56. Accounting Equation - State 7 (Extension Without Anchoring): Human Readable | All Files | Conformance Suite | Full Validation
57. Accounting Equation - State 7' (Extension WITH Anchoring): Conformance Suite | Full Validation (after fix)
58. Accounting Equation - State 9 (Anchoring Extension Structures): Human Readable | All Files | Conformance Suite | Full Validation
59. Accounting Equation - State 9' (Anchoring Extension Structures): Conformance Suite | Full Validation (after fix)
60. Accounting Equation - State 10 (Improper Report Model Structure): Human Readable | All Files | Conformance Suite | Full Validation
61. Accounting Equation - State 11 (Improper XBRL Technical Syntax): Human Readable | All Files | Conformance Suite | Full Validation

(DOWNLOAD Information for 50 to 61, Workshop Information)  Also, I think I am going to add Essentials of XBRL-based Digital Financial Reporting to the workshop after I updated it the document for this new conformance suite and tune it a bit more; use the older version in the interim.

These are the RULES OF THUMB examples from the Rules of Thumb document and the related conformance suite:

1. Hypercube Explicit: Human Readable | All Files | Conformance Suite
2. Hypercube Implied: Human Readable | All Files | Conformance Suite
3. Hypercube Polymorphic: Human Readable | All Files | Conformance Suite
4. Excess Dimensions: Human Readable | All Files | Conformance Suite
5. Appropriate Dimensions: Human Readable | All Files | Conformance Suite
6. Many Entities: Human Readable | All Files | Conformance Suite
7. Intersections: Human Readable | All Files | Conformance Suite
8. Set: Human Readable | All Files | Conformance Suite
9. Variance: Human Readable | All Files | Conformance Suite
10. Run Together Blocks: Human Readable | All Files | Conformance Suite
11. Run Together Blocks Fixed: Human Readable | All Files | Conformance Suite
12. Run Together Blocks Best: Human Readable | All Files | Conformance Suite
13. Accounting Concepts Dimensional: Human Readable | All Files | Conformance Suite
14. Accounting Concepts Line Items: Human Readable | All Files | Conformance Suite
15. Dimensions Independent: Human Readable | All Files | Conformance Suite
16. Dimensions Dependent: Human Readable | All Files | Conformance Suite
17. Articulation: Human Readable | All Files | Conformance Suite
18. Marbles: Human Readable | All Files | Conformance Suite

Additional tests added:

1. Empty XBRL: Human Readable | All Files | Conformance Suite
2. Core Noncore Dimensions: Human Readable | All Files | Conformance Suite
3. Hypercube, Sparse: Human Readable | All Files | Conformance Suite
4. Hypercube, Not sparse: Human Readable | All Files | Conformance Suite
5. PROOF NEW: Human Readable | All Files | Conformance Suite
6. Spreadsheet: Human Readable | All Files | Conformance Suite
7. Workbook: Human Readable | All Files | Conformance Suite
8. Logical Twin: Human Readable | All Files | Conformance Suite
9. Local Report: Human Readable | All Files | Conformance Suite
10. Modularity: Human Readable | All Files | Conformance Suite

These are examples of FULL REPORTS for several prototype financial reporting schemes from my set of PLATINUM EXAMPLES that incorporate the above ideas:

1. Accounting Equation: Human Readable Rendering | All Files | Reporting Scheme
2. SFAC 6: Human Readable Rendering | All Files | Reporting Scheme
3. SFAC 8: Human Readable Rendering | All Files | Reporting Scheme
4. Common Elements: Human Readable Rendering | All Files | Reporting Scheme
5. MINI: Human Readable Rendering | All Files | Reporting Scheme
6. PROOF: Human Readable Rendering | All Files | Reporting Scheme

This resource is also very useful to educators training the next generation of professional accountants.  Have fun! If you have any ideas that would improve this resource, send me that feedback and I will see if I can incorporate the ideas.  But I cannot violate the rules of creating an XBRL International style conformance suite.

Additional Information:

• PROOF
• AASB 1060
• Knowledge Graph Systems
• Essentials of XBRL-based Digital Financial Reporting (PLATINUM version, in process of being revised, about 100 pages)
• Rules of Thumb
• Mastering XBRL-based Digital Financial Reporting (about 700 pages)
• Foundational Information Patterns (specific tests) (testing results)
• Understanding What Can Go Wrong (specific tests) (testing results)
• Comparison of Concept Arrangement Patterns
• Fundamental Accounting Concepts
• PLATINUM XBRL-based Financial Report Examples
• TypeDB
• Software:
• Auditchain Pacioli
• Auditchain Suite (includes Auditchain Luca)
• Arelle (open source)
• BREL (open source)
• General Luca
• Pesseract (working proof of concept)
• XBRL for PHP
• Summary of Human Readable Renderings
• Taxonomies: Trying to Connect Data with Duct Tape