CPE Session 19: Sunday, August 7, 8:00 AM – 12:00 PM
Introduction to XBRL (featuring Current Events and Classroom Applications)
Description/Objectives:
The objective of this workshop is to introduce accounting educators to XBRL (eXtensible Business Reporting Language) and the family of technologies being developed to support business reporting and the "publication, exchange, and analysis of complex financial information." XBRL is an XML (eXtensible Markup Language) standard for identifying and communicating information in business reports. XBRL now includes taxonomies for financial reporting in US GAAP as well as International Standards, general ledgers, and related other business reporting activities. It is being developed by a consortium of over 200 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 basic XML family of technologies, building and working with XBRL documents, understanding XBRL schemas and taxonomies, classroom applications, and XML and XBRL software tools. Workshop participants will work with classroom-tested applications.
Format/Structure:
The workshop will be conducted using a combination of lecture and in-class exercises. Lectures will be used to present theoretical and foundation material while exercises will be used to allow participants to apply material by building accounting-oriented and business process examples. No prior experience with XML is expected or necessary.
Intended Audience:
Academics and practitioners teaching or researching accounting, auditing, e-commerce and accounting information systems that desire to develop a working knowledge of XML fundamentals and XBRL strategies, principles, and emerging applications.
Presenters:
Clinton White, Jr., University of Delaware
Glen Gray, California State University, Northridge
Roger Debreceny, University of Hawaii at Manoa
Sponsor:
Teaching and Curriculum Section
* Denotes special requirements or prerequisite
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