Mezzanine Level of Digital Business Reporting

So there appears to be a need for what I am referring to as a "Mezzanine Level" in XBRL-based digital financial reporting.  Financial reports people tend to get; the general purpose financial report.  They also get the level of tractions which XBRL Global Ledger is supposed to handle; it is purpose built for transactional reporting.

When you look at the full "record to report" process; in between the transaction level and the financial report level you have accounting working papers and audit schedules that support the financial statement; those working papers and schedules tend to have some characteristics of financial reporting and some characteristics of transactions.  Also, remember that not all information in a financial report comes from an accounting system.  That information tends to originate within electronic spreadsheets and documents.  I call this intermediate middle level the "Mezzanine Level" of the record to report process:

Over the years I have created many, many examples of XBRL-based digital financial reports.  The best set of those examples and test cases is my PLATINUM Business Use Cases, Test Cases and Conformance Suite.

I have created far fewer, but some, transaction level examples.  The best examples relate to the prototypes of the record to report process, the best being Effective Automation of Record to Report Process (Iteration #4). I have also done some work related to Engine B's Common Data Model (CDM) V1.1.


This graphic below shows examples of the tasks and process that tend to make up the record to report process. The accounting working papers and audit schedules support these tasks and processes:
The mezzanine level of digital business and financial reporting "hooks" the transaction level and the financial report level together.

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