Office of Comptroller of Currency Reporting Scheme

The Office of Comptroller of Currency (OCC) is a small working proof of concept regulatory and financial reporting scheme that I created for experimentation, testing, training of others, and such. This working proof of concept was inspired by this Wikipedia article on financial statements which has a JPEG image of a financial statement created by Wachovia National Bank created in 1906.

Based on that example financial statement, I created what I call the Office of Comptroller of Currency (OCC) financial reporting scheme.  That very basic financial reporting scheme looks like this when viewed by a human:

And here is a screen shot of a digital financial report created using that financial reporting scheme above and viewed within a software application:


What is really cool is you can take that raw XBRL and convert that into any number of different forms to view or work with the report model and reported facts.  Here is one example, a basic digital report viewer created by Auditchain and provided via their Luca Suite application. And here is a link to a bunch of different representations of that digital report.

Another way to look at that report is off-the-shelf XBRL software such as Arelle which is a free open source tool which you can download.  That tool can verify the XBRL technical syntax.  It does not understand how to process the theory logic; but it can read and verify the syntax used to represent that theory logic:


And if you load this file into Pesseract you can view the report, pivot the report using Pesseract's dynamic pivoting capabilities, and view report model and report information:


Additional Information:

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