*CPE Session 10: Sunday, August 3, 8:00
AM – 5:00 PM
Introduction to XML and XBRL Using an
E-Business Case and Accounting Exercises
Description/Objectives:
The objective of this hands-on workshop is to
introduce accounting educators to the XML family
of technologies including the XBRL (eXtensible
Business Reporting Language) standard for the
“publication, exchange, and analysis of
complex financial information.” The eXtensible
Markup Language (XML) is actually a family of
technologies that provide the foundation for
adding meaning to data and for developing standards
for exchanging data between software applications
and across networks. One such standard is XBRL.
XBRL is an XML standard for identifying and
communicating information in business reports.
It was developed by a consortium of 170 companies
and agencies worldwide, including the AICPA
and all major accounting firms and professional
accounting organizations. Topics covered in
this workshop will include at least the XML
family of technologies, building and working
with instance documents, understanding schemas,
working with the current and emerging XBRL standards,
including the U.S. GAAP and IAS taxonomies and
GL, XSLT, ebXML, and the XML future of MS Office.
Workshop participants will work with a classroom-tested
integrated e-business case to build XML and
XBRL instance documents, understand schemas,
and process XML/XBRL formatted information with
XSLT. Participants will need to bring a laptop
computer installed with Internet Explorer 6.0
or Netscape Navigator 6.0 or higher.
Format/Structure:
The workshop will be conducted using a combination
of lecture and hands-on exercises. Lectures
will be used to present theoretical and foundation
material, while hands-on exercises will be used
to allow participants to apply material by building
accounting-oriented examples in an e-business
case scenario. Participants should bring a laptop
computer with Internet Explorer 6.0 or Netscape
Navigator 6.0 or higher installed. No prior
experience with XML is expected or necessary.
Intended Audience:
Academics and practitioners teaching or researching
accounting, auditing, electronic commerce, and
accounting information systems who desire to
develop a working knowledge of XML strategies,
principles, and fundamental technologies.
Presenters:
Clinton (Skip) White, Jr., University of Delaware
Glen Gray, California State University, Northridge
*
Denotes special requirements or prerequisite
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