Hits: 1 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 4.1. Efficiency and Speed 4.2. Consistency and Quality Improvement 4.3. Summary 5. Generic Data Conversion Processing 6. Syntax Binding 6.1. Japanese Core Invoice Gateway 6.2. XBRL Taxonomy 6.3. Adapting to System Changes 7. Semantic Binding 7.1. Its Role 7.2. Flexibility and Adaptability 7.3. Contributing to […]

Hits: 37 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 Reporting in Japan 2.1. The State of ESG in Japan 3. The Role of the International Sustainability Standards Board (ISSB) 4. Strengthening ESG Reporting 5. Effective Use of XBRL in ESG Reporting and Details 5.1. Beyond Traditional Metrics 5.2. Deep Insights from Raw Data 5.3. […]

Hits: 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 data that enables information to be interconnected in a way that models the relationships between entities in a more human-like manner. It organizes data points into entities (or “nodes”) and describes their relationships (or “edges”) in a graph structure. For example, in a knowledge graph, […]

Hits: 278 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 T ID 2009-04-03 用紙 paper 14,858 754 事務用消耗品費 Office consumables expenses 10 札幌 Sapporo 部門 Business unit 943-8-477 2009-04-03 742 191 仮払消費税等 Temporary payment consumption tax 10 札幌 Sapporo 部門 Business unit 943-8-477 2009-04-03 用紙 paper 15,600 111 現金 Cash 0 共通部門 Common department 部門 […]

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.

The e-Invoice data in the xBRL OIM-CSV file was validated against the formula link-base using the command line Arelle.

XBRL GL in CSV file with dimensional taxonomy can be consumed with Arelle and can generate dimensional XBRL GL instance.

Hits: 1048Goal 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 the taxonomy of XBRL in a format that does not use tuples, it is possible to define the correspondence with FR using the formula link base of XBRL and aggregate detailed data. XBRL GL and SRCD formula linkbase with typed dimensions Conversion source XBRL GL […]

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.

Consider what happens if you define it in the dimension hypercube without using the definition link.

Hits: 928 Note: Currently under trial. It has not been resolved yet. Definition Specify the parent-child relationship based on the presentation linkbase in Breakdown on the Y axis. We are currently studying how to define the X-axis. In CSV files etc., the dI would like to be able to define one-dimensional based on table links.efinition of 2 dimensions is not necessary, only the definition of 1 dimension (heading column) has meaning, and the table is defined by repeating records. Note: The files can be found at GitHub. Execution result Altova XML Spy X axis does not expand well.　Although the presentation […]

Specify xbrli:xbrl for ancestorFilter, target all items including characters in typedDimension, add up the total amount of credit with test=”../gl-cor:debitCreditCode eq 'C'” and debit with ‘D’ in test of the filter, and verify whether the total amounts match.

Implement definition linkbase (requires-element) relationship using typed dimension accountingEntries – entryHeader – entryDetail In XBRL GL, an instance document is defined in a nested structure of ComplexContent without using Context. By setting the maximum number of repetitions of child elements, multiple entryHeaders are expressed under accountingEntries, and multiple entryDetails are expressed under entryHeader. Arbitrary repetition is possible. When disassembling this, the problem is how to express the relationship between accountingEntries and entryHeader and the relationship between entryHeader and entryDetail.

Hits: 891 UN/CEFACT Core Component Technical Specification（CCTS） I will re-post the contents introduced in ISO 21378 Audit data collection data model definition based on UN/CEFACT CCTS and comparison with other standards including XBRL GL. Association Business Information Entity defines Aggregation in CCTS. Association is required to define Audit data collection data model. [Definition] Business Information Entity (BIE) A piece of business data or a group of pieces of business data with a unique Business Semantic definition. A Business Information Entity can be a Basic Business Information Entity (BBIE), an Association Business Information Entity (ASBIE), or an Aggregate Business Information Entity […]

Hits: 1171[jwplayer player=”2″ playlistid=”3775″] Screen is divided horizontally. Select a standard and click the tab menu to display the configuration.A list of aggregated business information (ABIE) is displayed. Click the item whose configuration you want to check, and the screen that expands the item list will be displayed at the bottom. Note: The response may be delayed and a different item may be selected. Move the cursor over the item and change the line color before clicking. A (+) icon is displayed at the left end of the Association Business Information Entity (ASBIE). Click the row of selected Entity to […]

Hits: 986ISO 21378 Audit data collection data model definition based on UN/CEFACT CCTS and comparison with other standards including XBRL GL We are currently investigating other standards to clarify the data architecture of the audit data collection. The goal is to define an ADS data model based on the Core Component Technical Specification (CCTS) defined in ISO 15000-5. A comparison site (https://www.wuwei.space/iso/tc295/index.html) is in development. This site helps to check similarities and differences between following data model, namely, UN/CEFACT core component libraries and business information entities, OASIS Universal Business Language (UBL), AICPA’s audit data standards (ADS) including XBRL GL, ISO […]