User Guide

This user guide and the report element categories described below relate to the legend on the bottom right corner of the Auditchain Luca Suite application.


Accounting systems are great for recording and containing accounting information but they all have shortcomings when it comes to creating accurate, consistent and compliant structured financial disclosure. Just ask the CFO or controller of any economic entity.

Extracting information from financial statements is even more challenging due to inconsistent information and terminology inherent in traditional methods. Just ask any CFA at any investment manager.

There are a variety of financial report element categories that play a critical role in relating and constraining all of the logic and data contained in a digital financial report created in the Luca Suite.

These elements are the tools that you will use to create your financial reporting "model". You can also think of these elements as knowledge assemblies or process controls.

Once you assemble your financial reporting model using the tools in the Luca Suite, you will be able to "stream" accurate, consistent and compliant digital financial statements no matter what financial reporting scheme you comply with or which regulators, if any you file with.

It is our goal that anyone who gains an understanding of the utility of each of these tools and their functionality will be able to automate the creation of accurate, consistent and compliant structured digital financial statements no matter what your background is.

Please don't feel intimidated. Luca is the expert so you don't have to be!


A structure is a technical artifact used to separate associations into distinct structures within a digital financial report, aiding in organization and clarity.

An example of a single structure would be a balance sheet. In our world, a balance sheet is a multidimensional machine-readable knowledge graph for communicating and extracting accounting information. Imagine the possibilities!



A hypercube is an abstract scheme representing related information with multiple dimensions, enabling structured representation of complex financial data for better analysis and reporting.

Within a financial statement, a hypercube is used to present complex information, like a multidimensional breakdown of revenue by product category, geographical area, and time period. It enables comprehensive analysis and comparison. Great for the CFAs!



A dimension is a defining characteristic or aspect of financial data that provides additional context or categorization. It adds depth to the structure by introducing various perspectives through which reported facts can be analyzed.

Consider a financial report where revenue is reported. By adding a "Geographic Area" dimension, the revenue data gains context. This dimension might include values like "North America," "Europe," and "Asia," offering a breakdown of revenue based on geographical regions. Analyzing revenue with this dimension allows for better insights into global performance.



A member is a specific value or instance within a dimension. It provides granularity to the dimension by representing individual categories or options.

Imagine a financial report detailing sales. Within the "Product Category" dimension, "Electronics" is a member. This member allows for a detailed breakdown of sales specifically related to electronic products. Analyzing sales with this member provides insights into the performance of electronics within all of the product categories.


Line Item

In financial reporting, a line item represents a specific entry or element within a financial statement, such as revenue, expenses, or assets. It serves as a fundamental building block for presenting financial data in a structured manner.

Consider an income statement where "Net Income" is a line item. This line item consolidates various revenue and expense components, providing a comprehensive view of the company's profitability. Analyzing "Net Income" across reporting periods allows stakeholders to assess the overall financial performance of the business.



An abstract element is a concept that serves as a placeholder or grouping mechanism without representing an actual reported value. It helps organize and structure information within a taxonomy.

Consider an XBRL taxonomy that includes an abstract element called "Operating Expenses." This abstract element groups various specific expense items like salaries, utilities, and rent. While "Operating Expenses" itself doesn't have a reported value, it organizes related concepts, aiding in a standardized and logical representation of financial data across reports.


Numeric Concept

A numeric concept represents a unique idea or accounting item within a financial reporting scheme taxonomy. It serves as a standardized definition for a specific financial element.

In a financial report, the "Cash" concept represents the amount of cash held by a company. By consistently using the "Cash" concept across various reports, stakeholders can easily understand and compare the cash position of different entities. This standardization enhances transparency and facilitates accurate financial analysis. Ask a CFA how they feel about extracting data from financial statements created using existing standard specifications.

Non Numeric Concept

A non-numeric concept represents information that is not expressed as a numerical value. It is used to capture and communicate non-quantitative data or textual information.

An example of a non-numeric concept is "Accounting Policies." Instead of representing a numerical value, it encapsulates textual information describing the principles and methods applied in financial reporting. This non-numeric concept enhances the completeness of financial disclosures by including qualitative details about a company's accounting practices.



A block is a logical artifact with identifiable patterns within a digital financial report, representing structured data. Blocks are associated with disclosures and organized within structures and hypercubes.

Blocks represent specific elements within a financial report, such as individual line items on a balance sheet or income statement, enabling concise categorization and analysis. Also great for the CFAs.



A fragment is a part or section of a financial report represented within a structure or hypercube, providing specific details or breakdowns of information for analysis and disclosure.

A fragment within a structure might focus on a specific aspect, like a fragment detailing expenses related to a particular product line or region within the overall financial report.


Text Block

A text block is a structured component containing textual information in a financial report, providing context and explanations for reported facts.

Within a financial statement, a text block contains required items such as the notes to the financial statements, explanations or descriptions of accounting policies, new accounting pronouncements from accounting standard setters and parentheticals giving context to reported facts for better understanding.



A disclosure is a structured representation of financial information within a hypercube or other structure, providing details about specific aspects such as comprehensive income, balance sheet, or changes in equity.

A disclosure represents a specific section of a financial report, like the comprehensive income statement, providing a structured view of a company's financial performance.


Combined Disclosure

A combined disclosure is an integrated representation using both unique hypercubes and disclosure specifications, offering a comprehensive and structured view of financial data to support analysis and reporting.

Combining various disclosures into a single comprehensive report, such as integrating the balance sheet, income statement, and cash flow statement, offers a holistic view for analysis and decision-making.


Unrecognized Disclosure

A structure that lacks clear identification or specification, making it challenging to refer to or integrate into standardized reporting practices, possibly leading to ambiguity, inefficiencies and worst of all, inconsistencies.

Luca doesn't use these elements. However, they are present in a large number of financial statements. We just wanted to see if you were paying attention and to also give you some context so you can see the difference between precision constraint modeling assembly featured in the Luca Suite and the way the rest of the world prepares financial statements.

If you REALLY want to see what that looks like from quantitative view, CLICK HERE.

You don't want to end up on THAT map!

Closing Summary

The Luca Suite is the first implementation of the OMG Standard Business Report Model technical specification in which Auditchain Labs was a main contributor.

The philosophy behind this specification and the goal of the Luca Suite lends itself to strengthening compliance with internal controls over financial reporting best practices recognized by auditors and regulators around the world under the COSO Framework.

Luca Suite uses XBRL based logical constraints under the hood in a similar way that website content management systems use HTML and CSS constraints. Imagine where the web would be without a CMS!

You DO NOT need to be a structured data expert or a developer to originate pristine financial and operational state disclosure instances.

The Luca Suite is designed to move structured financial reporting from an outsourced task to an internal process well within the internal control framework.

For the benefit of investors, regulators, government agencies and central banks, it is our goal that all economic entities will adopt the Luca Suite to internalize, gain control of and raise the integrity and reliability of global business and financial disclosure.

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