Cash-flow digital reporting

Digital reporting maps completed accounting to machine-readable facts. It does not decide the cash population, classification, gross presentation, or required disclosure.

Reconcile accounting before selecting tags

ASC 230-10-45-24 requires the three activity sections and the cash-population reconciliation. Complete that accounting in the human-readable statement and ledger first. Then map each fact to a taxonomy concept, context, unit, sign, scale, and any required dimension.

Beginning and ending populations, section subtotals, direct or indirect lines, noncash disclosures, and balance-sheet locations can require different contexts or presentation structures. Retain the rendered source location and ledger ID for every tagged fact.

Test the digital projection

Check duplicate and missing facts, dates and durations, units, signs, scales, dimensions, extension necessity, labels, calculation relationships, and the rendered filing. Trace each digital fact back to the governed amount and each required governed amount forward to its digital representation.

An XBRL calculation relationship can show that tagged numbers add. It cannot prove that a cash flow belongs in a section or that net reporting is permitted. A familiar tag name is not accounting evidence. Record a mapping exception when the reconciled fact cannot be represented faithfully.