XBRL Introduction

XBRL Introduction - ACCT 404 Accounting Information Systems...

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Janice H. Fergusson, CPA Lecturer ACCT 404 Accounting Information Systems ACCT 404 Accounting Information Systems
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XBRL The eXtensible Business Reporting Language XBRL The eXtensible Business Reporting Language An Introduction http://www.youtube.com/watch?v=5F1E-2LkhW8
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What is XBRL One of several XML vocabularies Supported by all Microsoft Office 2007 products Used to communicate financial information between computers e.g., SEC and companies Two parts – “taxonomies” and “instance documents” Information versus data
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Is the number below data or information? 4 Information versus Data 3362000000
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5
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Metadata Adding meaning to a piece of data (data about data) How would we start adding metadata to this piece of accounting data? Mark it up with a name representing an accounting concept: <AccountsReceivableNetCurrent> 3362000000 </AccountsReceivableNetCurrent>
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To fully understand this piece of data, we need to add more context information: 1. Which taxonomy is this accounting concept defined in? <us-gaap:AccountsReceivableNetCurrent >
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This note was uploaded on 11/05/2011 for the course ACCT 404 taught by Professor Tuttle during the Fall '11 term at South Carolina.

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XBRL Introduction - ACCT 404 Accounting Information Systems...

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