ABSTRACT: As technology provides more efficient and effective methods for financial reporting, students are encouraged to gain experience using these innovations. The SEC and other global financial communities have mandated the use of XBRL (eXtensible Business Reporting Language) for certain public filings. The following interactive exercise exposes students to XBRL and provides hands-on experience in using related tools. In Task 1, students learn about the underlying mechanics of XBRL. In Task 2, students use a programmed learning approach to analyze financial information using the SEC’s free interactive financial viewer. Task 3 includes discussion questions related to XBRL and specific accounting courses (i.e., financial, audit, managerial, and systems).
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1 February 2010
Research Article|
February 01 2010
TEACHING NOTES Interactive Financial Reporting: An Introduction to eXtensible Business Reporting Language (XBRL)
American Accounting Association
2010
Issues in Accounting Education Teaching Notes (2010) 25 (1): 14–26.
Citation
Eileen Z. Taylor, Ann C. Dzuranin; TEACHING NOTES Interactive Financial Reporting: An Introduction to eXtensible Business Reporting Language (XBRL). Issues in Accounting Education Teaching Notes 1 February 2010; 25 (1): 14–26. https://doi.org/10.5555/1558-7983-25.1.14
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