XBRL-based Digital Financial Reporting Stack

Accounting is the universal technology of accountability.  A general purpose financial report is a tool or artifact used by that universal technology of accountability.  

The graphic below shows the XBRL stack of technologies (DRAFT) that is used for XBRL-based digital financial reporting. This borrows from the idea of the Semantic Web Stack or "layer cake".


I am sure  I don't have this 100% correct yet...but I am working to get it correct by soliciting feedback and incrementally improving this to get it dialed in. This provides details of what is shown in the graphic above:

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