An International Meeting of the American Accounting Association American Accounting Association 2006 Annual Meeting August 6–9, 2006 Washington, D.C.

Roger S. Debreceny
University of Hawaii

Clinton E White
University of Delaware

Abstract: The Tiny Reporting of Business Language (TRBL) is a teaching version of the eXtensible Business Reporting Language (XBRL). TRBL has been designed to provide the essential functionality of XBRL without the overhead and complexity of XML and XBRL features that are of less importance for the classroom environment. This teaching case provides an introduction to TRBL, an exercise to design and create a taxonomy and a further exercise to create an instance document for the taxonomy. The case is designed to lower the barrier to the teaching of XBRL at a technical level.

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