Showcase of Digital Reports
Auditchain Luca is worth checking out if you have never checked it out before or if you have seen it months ago but have not been following it's progress. To understand the fundamentals of Auditchain Luca, check out the getting started information.
What I am going to do is provide examples, somewhat of a "showcase", of XBRL-based digital reports below using a new capability of Auditchain Luca which is the ability to share a report and/or report model. This capability is just getting going, lots of really good ideas are in the works.
For each bullet below, click on the link for the item in the bulleted list to go to the viewer and have a look at the XBRL-based digital report and report model human readable rendering. This is not the XBRL; it is the information that has been conveyed by the XBRL.
Yes, most of the examples are financial reporting related. I am an accountant and that is the type of information I tend to work with; thus the financial reporting related examples.
- Tick and tie - This is interesting because it shows information that both foots and cross casts.
- Common elements of financial statement (Four Statement Model) - This is a rather small financial report. The point of this is to show the notion of "articulation". (I need to add some numbers so people can see how things are tied together better.)
- AASB 1060 Full Report - This is a significantly larger financial report. Note that for every report there exists:
- Viewer (same as above)
- Verification report (this version is available online)
- XBRL instance (raw XBRL)
- Inline XBRL (XBRL embedded within HTML; this is autogenerated)
- Inline XBRL shown within a standard viewer (this has some interesting characteristics but is only about 10% of what it really could be)
- Report model (XBRL taxonomy schema, which includes items below)
- XBRL presentation relations
- XBRL calculation relations
- XBRL definition relations
- XBRL labels
- XBRL references (empty in this case, there are no references)
- XBRL formulas
- Hello world - This is just a basic "hello world" example
- SFAC8 - Simple examples, shows the use of comments, reviewing report and report model details.
- PROOF - Shows all the capabilities of XBRL-based reports; the type of logic that can be represented.
- Discounted Cash Flow Model - A full unlevered discounted cash flow model is represented.
- Lorem Ipsum - Random text used to create report (i.e. shows that you can basically represent any information you want).
- Financial Model - Example of a financial model. (Inline XBRL report; directly referencing a specific FACT in the report and navigating directly to that fact)
- Roll Forward with Dimensions - Example of a report. (Here is the verification summary for that report which is placed on IPFS)
- Example of Type-subtype Issue - Shows where a line item of one type was used inappropriately. (Here is the verification report which detects this mistake.)
- Lead Schedule - Audit working papers or accounting working papers lead schedule which effectively maps a chart of accounts to the line items of a financial report.
- Adjusted Working Trial Balance - Example of a modern adjusted working trial balance.
- Accounting Equation with Documentation - Demonstration of documentation and references that explain every concept with links. (This is not yet working as would be expected, using this to help developer understand what I need) Report verification results
- Example of a reporting template - Reconciliation of statutory tax rate to effective tax rate (from Microsoft report); example of a template that can be imported.
- Another example of a reporting template - Components of inventories.
- XBRL-based Report Submitted to SEC - There are issues with this, but yes; SEC filings can be viewed.
- Microsoft Balance Sheet - Fragment of an XBRL-based report submitted to the SEC; Microsoft's Balance Sheet. (XBRL instance can be used to fiddle around with extracting information; Inline XBRL viewer for this fragment; Inline XBRL WITHOUT VIEWER (auto generated); Pacioli Technical Analysis which validates the balance sheet; Can you find the important but missing rule?
- Fundamental Accounting Concepts - Fundamental accounting concepts and relations between concepts.
- Testing summary - This is a bunch of reports, about 30, that I use for testing and other things. Provides the Luca viewer, the XBRL instance, and the Pacioli technical analysis report (validation).
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