... reports, complying with the ESEF. SEC IFRS filers follow similar specifications. ESMA and the SEC recently transitioned to XBRL’s enhanced format, iXBRL, combining human and machine-readable language into a single document. Student learning objectives include analyzing these developments and evaluating...

...Amanuel F. Tadesse; Nishani Edirisinghe Vincent ABSTRACT This advisory case is designed to develop data analytics skills using multiple large real-world datasets based on eXtensible Business Reporting Language (XBRL). This case can also be used to introduce students to XBRL concepts...

...Rick Elam; Mitchell R. Wenger; Kelly L. Williams ABSTRACT Publicly traded companies in the U.S. are required by the Securities and Exchange Commission (SEC) to file their financial statement data using XBRL tags. Other countries using international accounting standards have adopted similar XBRL...