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American Accounting Association

XBRL Teaching Workshop

June 19–21, 2005
University of Delaware
Newark, Delaware


Registration for 2005 is closed. If you are interested in future workshops, please contact Linda Watterworth at linda@aaahq.org or 941 556-4118

The eXtensible Business Reporting Language (XBRL) is becoming an increasingly accepted part of the business environment. The adoption of XBRL by the SEC in a voluntary program to file financial statements in the current reporting round presages a significantly more widespread role for XBRL in the coming years. XBRL is being adopted not only for financial reporting but also business applications such as the monitoring of financial institutions (FDIC) as well as in an array of international adoptions.

Purpose: The workshop will give equal emphasis to the accounting and technology foundations and to the practical applications of these foundations in the classroom. Participants will become immediately productive in teaching XBRL in a range of courses within the undergraduate and postgraduate programs. The concepts underpinning XBRL can be grasped quickly as can the business case for XBRL. XBRL is, however, at the intersection of accounting and financial reporting, Internet technologies (XML) and metadata and knowledge representation. Developing the level of understanding necessary to support a teaching program requires an exposure to each of these foundations.

Audience: Faculty in both two year and four year institutions who teach financial accounting, management accounting, auditing or accounting information systems. No knowledge of XBRL or other technologies will be assumed.

Content: The course will encompass both the underpinning technology foundations of XBRL and, more importantly, applying XBRL to business problems. The course will encompass core XML technologies, the role of XBRL in the information supply chain, XBRL standards and taxonomies including the US GAAP taxonomy family, and current XBRL software. Activities in the workshop will include pop quizzes, a range of individual exercises as well as longer small group activities that will be based both on the accounting, reporting and auditing issues and the underpinning technologies. All of these activities are designed to be applied in the classroom.

Faculty: Clinton White (Skip), University of Delaware and Roger Debreceny, University of Hawaii will conduct the workshop. Skip and Roger have collaborated in running a number of CPE sessions on XBRL at AAA Meetings. They have been involved in teaching and researching XBRL and in the development of XBRL standards and taxonomies over a number of years. In addition, there will be visiting speakers from the XBRL US Jurisdiction.

Format: The schedule will be a full and intense three-day experience.

Dates: June 19-21, 2005 (Activities will begin Sunday, June 19 at 1:30 pm and end by 1:30 pm on Tuesday, June 21).

Registration fee: $390 (AAA members), $525 (non-members)
The non-member registration fee includes AAA membership with one association-wide journal. (Registration fee includes two breakfasts, breaks, three lunches, and two dinners)

Registration process: Space is limited. Participants will be chosen randomly from the group of faculty pre-registered by March 21, 2005. All applicants will be notified by March 25 about the status of their registration. Because of space limitations, pre-registration does not guarantee attendance. Please do not make travel arrangements until you receive confirmation of being selected.

Pre-registration form: Registration for 2005 is now closed

Location: Hotel: Courtyard by Marriott, University of Delaware
Classes: Purnell Hall, University of Delaware

Pre-requisites: Workshop participants will be required to complete a pre-conference exercise on XML and will be provided with a set of readings prior to the session.

Bring to workshop: Laptop loaded with Office XP and Internet Explorer 6.0. Additional required software will be posted.

If you wish to embed XBRL into your financial or management accounting, auditing or accounting information systems class, this summer program may be for you.

Questions: Contact Linda Watterworth by phone at (941) 556-4118 or email at Linda@aaahq.org.

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