# Knowledge Base ## About This Volume This knowledge base is under constant upgrades and improvements. It is the evolution of many years of study and practice. Pacioli.ai is a decentralized version of proven methods and applications using global standards for the computation and articulation of changes in state for economic entities. You are free to use any of the controls in the financial reporting schemes below as they are open source. We make no representation on the functional objective of these controls and give no warranties. ## Accounting, Reporting, Auditing, and Analysis in a Digital Environment ### Theory, Framework, Method, Principles What is conspicuously lacking in most people's mind is a broad framework let alone a theory on how to think about digital financial reporting. We provide that framework and theory. * [Logical Theory Describing Financial Report](http://accounting.auditchain.finance/framework/LogicalTheoryDescribingFinancialReport.pdf) * [Framework](http://accounting.auditchain.finance/framework/OpenSourceFramework.pdf) * [Method](http://accounting.auditchain.finance/framework/MethodOverview.pdf) * [Principles](http://accounting.auditchain.finance/framework/Principles.pdf) * [Essence of Accounting](http://xbrlsite.azurewebsites.net/2020/Library/EssenceOfAccounting.pdf) ### Technical Implementation Details The following are technical details used to implement XBRL-based digital financial reporting using theory, framework, method, and principles. * [Conceptual Model](http://accounting.auditchain.finance/cm/index.html) * [Standard Business Report Model (SBRM)](http://accounting.auditchain.finance/sbrm/index.html) | [Universal Digital Financial Reporting Framework](http://accounting.auditchain.finance/udfrf/index.html) * [Conformance Suite](http://accounting.auditchain.finance/conformance/index.xml) * [PROOF BASELINE Reporting Scheme](http://accounting.auditchain.finance/reporting-scheme/proof/documentation/Index.html) ### Financial Reporting Schemes Human-readable and machine-readable financial [reporting schemes](http://accounting.auditchain.finance/reporting-scheme/index.html) are implemented using the good practices method. This machine readable metadata is used within the [Luca Suite](https://docs.auditchain.finance/luca-suite/overview-of-luca-suite) and the [Pacioli logic and Reasoning Engine](https://docs.auditchain.finance/pacioli/pacioli-logic-and-rules-engine) to constrain rules-based artificial intelligence for articulating financial and operational state. * [Proof Baseline Reporting Scheme](http://accounting.auditchain.finance/reporting-scheme/proof/documentation/Index.html) * [MINI Financial Reporting Scheme](http://accounting.auditchain.finance/reporting-scheme/mini/documentation/Index.html) * [XASB Financial Reporting Scheme Good Practices Prototype](http://accounting.auditchain.finance/reporting-scheme/xasb/documentation/Index.html) * [Personal Financial Statements](http://accounting.auditchain.finance/reporting-scheme/pfs/documentation/Index.html) * [Not-for-Profit (US GAAP) Financial Reporting Scheme](http://accounting.auditchain.finance/reporting-scheme/nfp/documentation/Index.html) * [FRF for SMEs Financial Reporting Scheme (AICPA)](http://accounting.auditchain.finance/reporting-scheme/frf-sme/documentation/Index.html) * [International Public Sector Accounting Standards (IPSAS) Financial Reporting Scheme](http://accounting.auditchain.finance/reporting-scheme/ipsas/documentation/Index.html) * [International Financial Reporting Standards (IFRS) Financial Reporting Scheme](http://accounting.auditchain.finance/reporting-scheme/ifrs-full/documentation/Index.html) * [US GAAP Financial Reporting Scheme](http://accounting.auditchain.finance/reporting-scheme/us-gaap/documentation/Index.html) ### Fundamental Accounting Concepts Fundamental accounting concepts relations continuity cross checks. * [Fundamental Accounting Concepts](http://accounting.auditchain.finance/fac/Index.html) ### Learning about XBRL-based Digital Financial Reporting “If I had asked people what they wanted, they would have said faster horses.” Henry Ford. * [Computational Professional Services](http://accounting.auditchain.finance/library/ComputationalProfessionalServices.pdf) * [Essence of Accounting](http://xbrlsite.azurewebsites.net/2020/Library/EssenceOfAccounting.pdf) * [Gentle and Cheap Introduction to XBRL-based Digital Financial Reporting](http://xbrlsite.azurewebsites.net/2020/introduction/GentleIntroduction-Tutorial.pdf) * [Essentials of XBRL-based Digital Financial Reporting](http://xbrlsite.azurewebsites.net/2021/essentials/EssentialsOfXBRLBasedDigitalFinancialReporting.pdf) * [Very Basic Examples of XBRL-based Reports](http://accounting.auditchain.finance/examples/index.html) * [Mastering XBRL-based Digital Financial Reportin](http://accounting.auditchain.finance/mastering/Contents.html)g --- # Agent Instructions: Querying This Documentation If you need additional information that is not directly available in this page, you can query the documentation dynamically by asking a question. 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