A&AD: Going Concern Onboarding Pipeline

Visual methodology for initializing a Semantic Digital Twin in an active enterprise (Going Concern), anchoring deterministic trust from Moment 0 through to the Operational Knowledge Graph.

1

Moment 0

Opening Balance Sheet structured in XBRL GL as the foundational immutable holon.

2

Legal Context

DataBooks containing active contracts and Accounting Policies (Ontologies/SKOS) dictating the rules.

3

Assurance Anchor

The Independent Auditor's Report cryptographically seals the opening balance, securing the baseline.

4

Historical Hydration

Massive ingestion and semantic transmutation of legacy ERP journal entries from Moment 0 to present.

5

Target State

TerminusDB/DFRNT instance deployed, enabling multidimensional QOWL queries and AI Zero-shot auditing.

Architecture Flow

graph TD %% Nodos de Origen A[Opening Balance Sheet] -->|XBRL GL| E B[Active Contracts] -->|JSON-LD DataBooks| E C[Accounting Policies] -->|Ontology / SKOS| E D[Auditor's Report] -->|Cryptographic Trust Seal| E %% Nodo Central: El Momento 0 E((Establishment of
New Moment 0)) %% Ingesta Histórica F[Legacy ERP Systems] -->|CSV Journal Entries| G[Altova MapForce
Semantic Transmutation] G -->|JSON-LD Events| H{SHACL Validation} %% Flujo al Grafo E --> H H -->|Approved| I[(TerminusDB / DFRNT
Semantic Knowledge Graph)] %% Salidas I -->|QOWL Queries| J[Multidimensional Reporting
IFRS / US GAAP / ESG] I -->|Zero-shot Audit| K[AI Autonomous Agents] %% Estilos classDef genesis fill:#0d9488,stroke:#0f766e,stroke-width:2px,color:white; classDef process fill:#f59e0b,stroke:#b45309,stroke-width:2px,color:white; classDef database fill:#2563eb,stroke:#1d4ed8,stroke-width:2px,color:white; classDef output fill:#7c3aed,stroke:#5b21b6,stroke-width:2px,color:white; class A,B,C,D,E genesis; class F,G,H process; class I database; class J,K output;