Financial Report Pieces
"Paper is just an object that information has been sprayed onto in the past." Ted Nelson
A financial report (a.k.a. financial statement, general purpose financial statement) is a tool designed by humans. Financial reports are knowledge graphs. Financial reports have an extra-fancy global standard technical format used to represent those financial report knowledge graphs. The semantics, or logic, of a financial report is described by the Logical Theory Describing Financial Report.
The following describes the logical pieces of a financial report and the logical patterns of how those pieces relate to one another as best as I can describe them: (click here for dynamic model)
Microsoft Experiment:
- List of Microsoft financial reports submitted to the SEC from 2009 to 2021
- List of disclosures for US GAAP
- Disclosure mechanics rules for specifying and identifying US GAAP disclosures
- One specific disclosure mechanics rule from above list
- Human readable HTML rendering of report, XBRL Cloud Evidence Package
- Verification of mathematical rules, UBmatrix XPE 4.0
- Logical contracts verification of report, verification result
- Algorithm (simple version)
- Read a report from the list of Microsoft reports, like this one
- From that report, read the taxonomy schema which specifies the report model, this.
- From the taxonomy schema, read the presentation relations, this.
- Using the list of disclosures for US GAAP and the disclosure mechanics rules; iterate through the XBRL presentation relations of the Microsoft report model to identify each of the disclosures in the Microsoft by name.
- List of disclosures identified/discovered using Pesseract (2017 10-K)
- Results of algorithm using Information Blocks
- More information
- Disclosures Exemplars for US GAAP
- Disclosure Exemplars for IFRS
Additional Information:
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