Visits: 0 Navigating the Future of Audit Data Service: The Role of xBRL-CSV in Modern Auditing The advancements in audit data collection methodologies emphasize the significance of xBRL-CSV[1] in addressing the complex requirements of modern auditing. This forward-looking perspective suggests how audit data collection standards, developed by ISO/TC 295 and refined through SG1 and AWI […]
Category: XBRL @en
Requirements for XBRL-GL SRCD Taxonomy Using XBRL-CSV with Hierarchical Tidy Data Structure
Visits: 1 Requirements for XBRL-GL SRCD Taxonomy Using XBRL-CSV with Hierarchical Tidy Data Structure 1. Prerequisite Understanding XBRL-GL SRCD Taxonomy with XBRL-CSV 1.1. Difference Between FR and GL XBRL Financial Reporting (FR) and Global Ledger (GL) serve distinct purposes: XBRL FR: Used for high-level financial reporting like balance sheets and income statements for external stakeholders. […]
ISO/TC295 Audit Data Services Plenary Meeting Held at Hotel Zuiderduin, Netherlands
Visits: 9ISO/TC295 Audit Data Services Plenary Meeting Held at Hotel Zuiderduin, Netherlands Overview of the Meeting From December 12th to 13th, 2023, the ISO/TC295 Audit Data Services plenary meeting was held at the scenic Hotel Zuiderduin in Egmond aan Zee, Netherlands. This meeting served as a platform for international audit experts to convene and share […]
Universal Audit Data Converter, UADC
Visits: 18 Universal Audit Data Converter (UADC) Table of Contents 1. Overview 2. Developments in Audit Data Standards 2.1. Importance of Audit Data Standardization 2.2. AICPA’s Audit Data Standard 2.3. China’s GB/T 24589 2.4. ISO/TC 295 Audit data services 3. Role of UADC 3.1. Application to ESG Report Auditing 4. Improvements in Auditing with UADC […]
Innovation in Auditing for Complete Accuracy and Integrity of ESG Reporting
Visits: 40 Innovation in Auditing for Complete Accuracy and Integrity of ESG Reporting Table of Contents 1. Overview 1.1. Summary 1.2. Introduction 1.3. Why ESG Reporting is Important 1.4. Accuracy in Auditing with XBRL 1.5. Utilizing xBRL-CSV 1.6. Concrete Benefits for Auditors and Auditees 1.7. Conclusion: Absolute Transparency and Accuracy in ESG Reporting 2. ESG […]
Knowledge Graph RDF/OWL and XBRL
Visits: 15 Knowledge Graph RDF/OWL and XBRL Model: GPT-4 (Mobile, V2) ChatGPT may produce inaccurate information about people, places, or facts. ChatGPT May 24 Version NOTE I’m not familiar with RDF/OWL and the answers given by ChatGPT have not been verified. User What is knowledge graph? ChatGPT A knowledge graph is a method of storing […]
A tidy data approach for digital ledgers
Visits: 246 A tidy data approach for digital ledgers General Ledger journal entry Consider how to define tidy data for General Ledger journal entry. The following is a journal entry example for purchasing paper with cash. Table 1. General Ledger journal entry Date Line Description Debit (JPY) Credit (JPY) Account Number Account Name C N […]
PoC: e-Invoice and XBRL
Introducing Open Peppol simply add a new EDI to the existing EDI, and said, “It has become a” technical debt “with soaring maintenance and operating costs, and we cannot repay it. It is feared that DX’s obstacles of “not allocating funds and human resources to strategic IT investment (a hindrance to DX promotion)” (Ministry of Economy, Trade and Industry) will remain.
Validate xBRL OIM-CSV with Formula linkbase
The e-Invoice data in the xBRL OIM-CSV file was validated against the formula link-base using the command line Arelle.
OIM-CSV with Arelle
XBRL GL in CSV file with dimensional taxonomy can be consumed with Arelle and can generate dimensional XBRL GL instance.
Why Consider a Dimension Only Approach For XBRL GL – Part 2 –
Visits: 576Goal The current XBRL GL uses the element and the SRCD module (The Summary Reporting Contextual Data (SRCD) module) to define correspondences in order to aggregate detailed data into FR. In order to interpret this definition, it had to be processed by special software. It was verified that even in XBRL GL defined by […]
Why Consider a Dimension Only Approach For XBRL GL – Part 1 –
My answer to this is, “Why not use Dimension to represent highly hierarchical data? The typed Dimension can represent highly hierarchical data”. Currently, most XBRL technologies do not support tuples. Without tuples, you can take full advantage of XBRL features such as formula linkbase, table linkbase, and OIM.