*CPE SESSION 8: SUNDAY, AUGUST 8, 8:00 AM – 4:30 PM
An Introduction to XML or XBRL:
With Applications for Financial Accounting, Auditing, and AIS Courses
Description/Objectives:
The objective of this hands-on workshop is to introduce accounting educators to the XML family of technologies including XBRL (eXtensible Business Reporting Language) and XBRLGL (General Ledger). 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. XBRL and XBRL GL are XML standards for identifying, recording transactions, and communicating information (primarily financial) in business reports. These standards are being developed by a consortium of approximately 200 companies and agencies worldwide including the AICPA and all major accounting firms. Topics covered in this workshop will include the XML foundation, the XBRL and XBRLGL standards, the U.S. GAAP and International Financial Reporting taxonomies, software tools for classroom use including the Microsoft® Office Accelerator for XBRL, and applications and ideas for financial accounting, auditing, and accounting information systems courses. Workshop participants will work with classroom tested materials and will use free and commercially available software to create XML and XBRL applications. Participants should bring a laptop computer with Internet Explorer 6.0 or higher installed.
Format/Structure:
The workshop will include presentations, demonstrations, and discussions of the XML technologies and classroom applications, paper-based exercises, and hands-on computer applications. Participants will receive a CD with all applications and materials necessary for classroom implementation.
Intended Audience:
The intended audience includes accounting academics and professionals. No prior knowledge of XML or XBRL is necessary.
Presenters:
Clinton White, Jr, University of Delaware
Roger Debreceny, Nanyang Technological University
Glen Gray, California State University, Northridge
Gerald Trites, Canadian Institute of Chartered Accountants
Eric E. Cohen, PricewaterhouseCoopers
Sponsor:
Teaching and Curriculum Section
* Denotes special requirements or prerequisite
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