Lecture Sldes for Class 8

Lecture Sldes for Class 8 - ACCT361:...

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ACCT 361: Accounting Information Systems Special Topic – XBRL
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Questions to begin discussion of XBRL What is the value of published financial reports that are three months outdated and provided in summary form? What is the future role of the financial statement auditor? News Article on J.C. Penney’s Supplier Wall Street Journal, 09/11/03, A1
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The Future: Continuous Reporting The Future: Continuous Reporting In-Class Question: What does “135” mean to you?
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Searching for the word “Mercury” on the Web  can provide search results such as-- Hg Content without Context
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Technology Innovation FTP, E-Mail, Gopher Web Pages Web Services TCP/IP HTML XML Connectivity Presentation Automation Evolution to Web Services
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HTML HyperText Markup Language Example of HTML: http://www9.georgetown.edu/faculty/kat32/ View/Source You can view the source code (HTML) for any web page.
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XML is . . .  Also Platform Independent (like HTML) Windows, Unix, Macintosh, Mainframe, Linux Self-Describing Example: <DATE>July 26, 2007</DATE> Describes the information , not the presentation Expandable Whereas HTML has a fixed set of tags <B>, <P>, <Font Size=n> XML lets you create your own tags <customer>, <name>, <billing address> XML gives meaning to information through the use of tags
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How XML Works Improves the way companies -- and applications -- share information
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MS Office XML features All Microsoft documents can be created using XML.
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Lecture Sldes for Class 8 - ACCT361:...

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