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Unformatted text preview: le of XBRL in Use
In its SEC Form 10-Q for the fiscal quarter ending September 11, 2009, Marriott
International, Inc. reported having a $130 million ―Cash and Cash Equivalents‖ balance. In
the corresponding XBRL instance document that Marriott furnished to the SEC, the company
tagged the figure as follows:
<us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef=“eol_PE48224---0910Q0014_STD_Inst_20090911_0” unitRef=“USD” decimals=“-6” id=“fnid_564645_1001_32”>
</us-gaap:CashAndCashEquivalentsAtCarryingValue> Lesson 16: Working with XBRL Elements 158 Putting It All Together
Taxonomy Instance Document XBRL
Creation TAGGING Created by Preparer In addition to other important details, observe that the numeric data, 130000000,
appears between two strings of characters, each of which is enclosed in angled brackets (―<―
and ―>―). Also notice that appearing inside of each string are the characters
―CashAndCashEquivalentsAtCarryingValue.‖ This signifies that the data have been tagged
with the CashAndCashEquivalentsAtCarryingValue element. Other characters in the strings
further qualify the tagged data. The U.S. GAAP Financial Reporting Taxonomy (UGT)
When a reporting entity tags its data according to one or more specific XBRL
taxonomies, any computer system that is used to process the tagged data must refer to the
same taxonomies to interpret what each tagged data item represents and to process the data
accordingly. Thus, it is essential that XBRL taxonomies be standardized and accepted by
data providers, processors, and users.
One example of a standardized and widely accepted XBRL taxonomy is the U.S.
GAAP Financial Reporting Taxonomy (UGT). The UGT is a collection of specific XBRL
elements that are aligned with both the financial reporting requirements of U.S. GAAP and
common reporting practices consistent with U.S. GAAP. The UGT contains thousands of
XBRL elements, but a given reporting entity will use only a subset of all the elements in the
UGT. Lesson 16: Working...
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This note was uploaded on 03/27/2014 for the course ECON 12586 taught by Professor Yorambarzel during the Fall '09 term at University of Washington.
- Fall '09