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The promise of XBRL to streamline all corporate internal and external business reporting — yielding huge benefits in cost-cutting, efficiency, and error reduction — has always been widely recognized. As XBRL rapidly becomes the global standard for regulatory reporting by governments, the case for extending its use to all corporate information — not only in the financial realm, but sales, manufacturing, human resources as well — has become compelling.

The advantages of a standards-based architecture that XBRL offers over traditional ERP systems can be seen in sharp relief; yet its use for processing and integrating management information has stalled. If the benefits of XBRL for internal reporting are so enormous and so obvious, why have companies been so slow to adopt it for their information systems?

One major stumbling block is that deployment requires each business to create much “content” —libraries of standardized mappings, controls, validation rules, and visualization templates – designed to perform the activities required to support data-related processes in an application-independent format. This content is usually embedded in proprietary applications and there fore difficult to reuse. The creation of these repositories will enable the standardization of content that will ease the deployment and transition to new software packages.

WikiSystems is the solution to the problem. It comprises two elements, WikiAccounts and WikiLogics


WikiAccounts is a Web application that allows the community to assemble a library of: (1) General and industry/jurisdiction/purpose specific charts of accounts (COAs) that are expressed in the standardized XBRL GL format (2) Mappings, also expressed in XBRL GL format, from the COAs to end reporting XBRL taxonomies for internal or external reporting purposes

The resulting web of accounts can be used with contextual filtering to obtain a standard chart of accounts for business of any size, in any region, in any industry. And it comes with pre-defined mappings to major XBRL taxonomies that can be used to easily create XBRL reports based on those taxonomies.

How you can help

(1) Add an entry — or a bunch of entries; (2) Update, supplement, or correct entries; and (3) Suggest an entry be removed for legal reasons

If you have a complete chart of accounts and would like to upload it, that could be really good — but not if that chart of accounts came with your accounting software and is probably the software developer's intellectual property.

What’s In It For Me?

(1) A rich source of freely available reference material to build, update or change your chart of accounts. (2) A valuable knowledge base on the relationships between accounts and end reporting items (local GAAPs, IFRS, management reporting…) (3) A repository of direct mappings between chart of accounts from different accounting products to be used as a reference in your data integration/migration projects

You can access WikiAccounts here


WikiLogics is a free, community-based application for creating standardized business rules and controls expressed with XBRL Formula. The controls and rules can then be applied to a standardized representation expressed in XBRL GL format of common internal corporate data, such as journal entries, orders, invoices, payroll information, inventory, fixed assets etc. This process is suited to a broad range of purposes — beginning with data validation, extending to data monitoring and auditing, and, finally, providing input for executive dashboards or sales/financial analysis, BI/CPM, etc.

WikiLogics is now in private beta. If you are interested please contact us.

Copyright 2008 Iphix LLC[1]. See Copyrights for details on the terms under which the content of WikiSystems is made available.

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