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Annual Meeting of the Western Region
Hotel 480 (formerly Crowne Plaza Union Square)
San Francisco, California
May 1 – 3, 2008
CPE Workshop Description
May 1, 2008 — 1:00 pm – 4:00 pm
XBRL CPE SESSION
“Introduction to XBRL for Accounting Educators”
Workshop Leader: Professor Clinton (Skip) White, Department of Accounting & MIS, University of Delaware.
Objective: 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."
Overview: XBRL is an XML (eXtensible Markup Language) specification for identifying and communicating information in business reports. XBRL now includes taxonomies for financial reporting in US GAAP as well as International Standards, accounting transactions, and related other business reporting activities. It is being developed by a consortium of over 400 companies and agencies worldwide including the AICPA, all major accounting firms, and most 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 XBRL software tools. Workshop participants will work with classroom tested applications. No prior knowledge of XBRL is expected. Participants should bring a memory device such as a “flash” drive.
Ethics CPE SESSION
“Designing Assignments for Accounting Ethics Education”
Workshop Leaders: Steven Mintz, Cal-Poly-San Luis Obispo, and Wallace Wood, Cincinnati
Professor Mintz is the leading author of professional accounting ethics cases.
Professor Wood has led ethics and active learning workshops at the other AAA regions.
Objective: to prepare western region faculty to confidently implement accounting ethics activities and assignments, in various accounting content courses as well as in stand alone professional ethics courses.
Overview: The workshop leaders are enthusiastic proponents of accounting ethics education, with decades experience of teaching professional accounting ethics. The workshop, like the best ethics education, will be experiential learning. Hand-on activities will include designing, choosing, and grading individual and collaborative assignments. Workshop participants will be sufficiently prepared to confidently manage classroom case discussion and to manage discovery learning collaborative activities. While professional ethics education is being encouraged and required by state boards of accountancy, the best reason for faculty participation in this workshop, is making your teaching more enjoyable and more satisfying for you, the teacher.
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