Smart Analysis

Imagine being able to grab a smart financial statement, drag that smart financial statement into a smart analysis tool, and do your financial analysis tasks. Imagine being able to connect a smart analysis model to a smart financial statement and then also the smart closing book used to create that financial statement and the smart audit bundle that provided independent third party verification of that financial statement.

Financial information wants to be free from imperfections.  Financial information wants to be connected. Traceability; the ability to trace, track, walk, drill down, drill across find the origin of information or navigate to the information's ultimate destination.

Imagine regulators with new types of capabilities.

A new paradigm is not only possible, it is inevitable. People package this new paradigm using different words.  Here are the words that some use:


Rules as Code (RaC) is about transforming laws and policies into machine-consumable formats using declarative formats. The Business Rules Manifesto provides a very good description of what is mean by declarative rules.  Rules as Code is a concept that involves writing government rules, legislation, regulations, and policies in a format that machines can understand essentially, coding them. This approach aims to improve the clarity, accessibility, and implementation of rules by making them machine-consumable. By encoding rules, governments can facilitate legal automation, simulation, and verification, ultimately enhancing public service delivery and transparency.

Rules for creating financial statements (i.e. encoding) and rules for analysis of financial report information (i.e. decoding) are the same rules...two sides of the same coin.

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