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fac-ifrs

Fundamental accounting concept relations validation for International Financial Reporting Standards (IFRS).

For more information, see this web page: http://xbrl.squarespace.com/journal/2018/7/14/updated-list-of-ifrs-filings.html

This repository will include the fundamental accounting concepts, mapping rules between these fundamental concepts and the IFRS FULL XBRL taxonomy, impute rules used to derive unreported line items, and consistency checks used to make sure reports created are consistent with these fundamental accounting concepts.

This project is initially described in this blog post: http://xbrl.squarespace.com/journal/2018/9/13/testing-ifrs-fundamental-accounting-concept-relations-on-git.html

This is the existing set of IFRS fundamental accounting concept relations and related reporting styles: http://www.xbrlsite.com/2018/Prototype/ReportingStylesIFRS/Index.html (this is the TARGET of the initial version)

If you don't understand "fundamental accounting concept relations" or "reporting styles", you can read this document to jumpstart your understanding: http://xbrlsite.azurewebsites.net/2017/IntelligentDigitalFinancialReporting/Part02_Chapter05.6_UnderstandingFundamentalAccountingConceptRelationsAndReportingStyles.pdf