Digital Financial Reporting
Financial Report Ontology
This is a work in progress. Things might seem disorganized right now. That is because I am trying to figure out the best way to organize them. Documentation for the Financial Report Ontology (FRO) can be found here. Additional machine-readable and human-readable versions can be found here: http://www.xbrlsite.com/2015/fro/
Financial Report Semantics and Dynamics Theory
We are in the process of updating this document. The working draft is available here, feedback is welcome.
This page is home of the Financial Report Semantics and Dynamics Theory. This theory is an expository paper which explains the semantics and dynamics of a financial report. The theory is a resource for software vendors, accountants, internal auditors, external auditors, regulators, financial analysts, and other business professionals working with semantic, structured, model based digital financial reports which leverage the XBRL medium.
FINAL version of the Financial Report Semantics and Dynamics Theory
Prior version: 2012-03-08
Prior version: 2012-02-11