MINI 2025

I have updated the MINI Financial Reporting Scheme.  This is the NEW VERSION for 2025. Changes which were made include:

  1. Deleting about 8 stray terms which software had missed (i.e. report elements existed, but they were not used in any presentation relations).
  2. Create a pre-closing trial balance (to do).
  3. Fix transactions to handle subclassifications correctly (to do).
  4. Possibly add the concept "Dividends" (to do).
  5. Possibly add "Current Portion of Long Term Debt" report line item (to do).
  6. Add reference implementation using The World Online (TWO) sample company that has 22,000 general journal entries.
  7. Improve the type-subtype relations.
  8. Add dummy documentation and dummy authoritative references.
  9. Adjust the business events to leverage the DCA core events (in November, when the book comes out).
  10. Better sync with canonical accounting and audit working papers.

There are the current type-subtype relations: (can see them here)

Additional Information:

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