*CPE SESSION 33 - Wednesday, 1:00 PM - 5:00 PM

Introduction to XBRL

Description/Objectives:
The AICPA has initiated the development of the eXtensible Business Reporting Language (XBRL). Work on developing the XBRL standards is not undertaken by a global consortium, XBRL International. XBRL.org has more than 100 members, including the AICPA, CICA, IASC, CPA Australia, ICAA, ICAEW, and CGA as well as companies in accounting information creation, distribution, and use. The goal of XBRL is to create standards that will allow the faithful and complete representation of business reporting information on the Internet. The implications of XBRL for accounting education and research are profound. A set of global, interrelated standards for the Internet distribution financial reporting could dramatically change the nature of the information value chain. The workshop will cover:
1. The strategic objectives of XBRL and its underlying technologies.
2. The design of XBRL taxonomies.
3. Representation of accounting information within an XBRL instance document and retrieval of information from an SBRL instance document.
The objectives will be achieved by a combination of presentation and hands-on exercises.

Format/Structure:
This workshop will focus on understanding the basics of XBRL by discussion, examples, and hands-on exercises. All attendees should bring a Windows laptop. It is highly recommended that attendees of this workshop also take the earlier XML workshop. A CD-ROM of software will be provided to the workshop attendees.

Intended Audience:
Academics and practitioners teaching or researching Accounting, Auditing, Electronic Commerce, and Accounting Information Systems who desire to develop a working knowledge of XBRL strategies, principles, and fundamental technologies.

Presenters:
Clinton White, Jr., University of Delaware
Roger Debreceny, Nanyang Technological University
Glen Gray, California State University, Northridge

Sponsor:
Teaching and Curriculum Section

* Denotes special requirements or prerequisite