Demonstration of Digital Financial Statements

The following is a set of digital financial statements.  Each of these financial statements was loaded from the XBRL-based financial statements submitted by each of these public companies to the United States Securities and Exchange Commission (SEC):

Each of these reports was loaded from the XBRL-based report that was submitted by the public company to the SEC.  The report can be broken down into structures: Network, Component, Hypercube, Block, and if provided the Disclosure. Viewing the report by disclosure is not functional in this basic viewer. This representation of prototype disclosure mechanics rules helps you understand what disclosure mechanics rules look like which enable disclosures to be detected and verified. I am not going to go into this, to dig into this yourself see the Theory of Disclosures and Disclosure Mechanics.

Below are comparisons for two rather common disclosure specific disclosures: long term debt maturities and reconciliation of statutory federal income tax to effective rate.

Here is a direct link to the long term debt maturities disclosure of each report: (could be provided as a roll up or a set; best practice is to provide this as a roll up)
Here is a direct link to the statutory federal income tax to the effective tax rate (note that there are two approaches to providing this disclosure, as an amount and as a percentage; but it will always be a roll up):
This can be seen as a demonstration of digital financial reporting; how it works, what it looks like per one software vendor.  Others will very likely come up with better or even cleaver features and capabilities.


While the examples above are actual XBRL-based reports submitted by public companies to the SEC; they tend to have deficiencies such as missing rules, representation issues, and complexities which make it hard to comprehend what is "going on" in the report at times.  The following "synthetic" examples that are simpler in nature, more complete and consistent working proof of concepts, and are easier to get your head around.

Additional Information:

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