INDEX

Welcome to the human-readable and machine-readable knowledge graph for FRF for SMEs. This free open source resource enables software engineers to understand how to create supercharged software applications related to FRF for SMEs or other financial reporting schemes represented using XBRL. It is based on a proven, best-practices, global standard method.

XBRL taxonomy for Financial Reporting Framework for Small- and Medium-Sized Entities (FRF for SMEs) which is provided by the AICPA.

For more information please see: https://www.aicpa.org/interestareas/frc/accountingfinancialreporting/pcfr.html

FRF for SMEs Knowledge Graph

This XBRL-based machine-readable information essentially forms a knowledge graph. The FRF for SMEs Knowledge Graph is a set of terms, structures, assocations, and rules that are used to build models and report facts per those models.

The following is a quick reference to information provided within this human-readable and machine-readable knowledge graph.

• XBRL Syntax Rules: (Human | Machine)
• Model Structure Rules: (Human | Machine)
• Fundamental Accounting Concept Rules: (Human | Machine)
• Disclosure Mechanics Rules: (Human | Machine)
• Reporting Checklist Rules: (Human | Machine)
• Type/Subtype Rules: (Human | Machine)
• Disclosures: (Human | Machine) The financial reporting scheme requires specific disclosures.
• Topics: (Human | Machine) Those disclosures can be organized within specific topics.
• Templates: (Human | Machine) Templates provide examples of those disclosures.
• Exemplars: (Human | Machine) Examples (exemplars) exist in the form of how other economic entities reported these same disclosures.
• Terms: (Human | Machine) Terms are used to represent disclosures in a machine-readable XBRL taxonomy.
• Structures: (Human | Machine) Reported disclosures are represented using XBRL networks, XBRL hypercubes, and logical blocks which form a model.
• Fundamental Concepts: (Human | Machine) High-level fundamental accounting concepts exist within the conceptual framework for FRF for SMEs
• Reporting Styles: (Human | Machine) Reporting styles are models of relations between fundamental accounting concepts that form an approach to creating a report.
• Consistency Rules: (Human | Machine) Consistency rules explain the relations between fundamental accounting concepts.
• Derivation Rules: (Human | Machine) When a fundamental accounting concept is not explicitly reported; derivation (a.k.a. impute) rules are used to use logical deduction to derive the value of the unreported high-level financial concept.
• Facts: (Human | Machine) Facts must be consistent with the permitted terms, structures, associations, and rules. When the statements and facts are consistent then the logical system is functioning properly (consistent, complete, precise).

Technical Basics

The following is important basic technical information that will help get software engineers started. For a good book see The XBRL Book: Simple, Precise, Techical.

• Machine-readable Knowledge Graph
• Profile
• Base Taxonomy Download
• Base Taxonomy Schema (Terms)
• Base Taxonomy Term Labels
• Base Taxonomy Term Athoritative References
• Base Taxonomy Entry Point
• Reference Implementation of Report
• Example Information Repository Dashboard
• Example Information Repository Extraction Prototype
• Example Information Repository Machine Readable RSS