CPE Session 23: Sunday, August 5, 8:00 AM – 12:00 PM

Introduction to XBRL with Current Events and Classroom Applications

(Computer Science)

Description/Objectives:
The objective of this workshop is to introduce accounting educators to XBRL (eXtensible Business Reporting Language), the current events involving XBRL, and classroom applications. XBRL is an XML (eXtensible Markup Language) vocabulary for tagging and communicating financial and operations information in business reports. XBRL now includes taxonomies for financial reporting under U.S. GAAP, International Standards, Global Ledgers (GL), and related business reporting activities. The SEC is upgrading the EDGAR database for XBRL filings that will become the foundation for "interactive" access to financial information. Topics covered in this workshop will include at least the basic XML foundation, the basics of XBRL documents and taxonomies, classroom applications, and software tools. Workshop participants will be exposed to classroom-tested applications. No prior knowledge of XBRL is required.

Special Note: Participants are requested to bring a laptop computer to the workshop.

Presenters:
Glen L. Gray, California State University, Northridge
Clinton White, University of Delaware

Note: CPE fields of study are in parentheses