This project is designed to facilitate an understanding of eXtensible Business Reporting Language (XBRL). The materials are structured so that each can be used independently of the other components. The materials consist of a reading, research assignments, and two technical assignments. The reading is written to provide a background on XBRL. After obtaining a basic understanding of XBRL, research and technical assignments are used to increase the student's skill‐set. The research assignments look at the evolution of XBRL. The first technical assignment modifies and styles eXtensible Markup Language (XML) tagged data. In the second technical assignment an industry extension is developed to the promulgated Commercial and Industrial (C‐I) taxonomy. The second technical assignment concludes with the creation of an instance document and viewing of the instance document with a style sheet. Through an understanding of XBRL, students will possess an important basic skill‐set for a technology that will likely play a significant role in the future of accounting. In addition, they should have an appreciation for the purpose of XBRL, including the nature of the technology and the inherent challenges.
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Spring 2006
Research Article|
March 01 2006
An Introduction to XBRL through the Use of Research and Technical Assignments Available to Purchase
Stephanie M. Farewell
Stephanie M. Farewell
University of Arkansas at Little Rock.
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Online ISSN: 1558-7959
Print ISSN: 0888-7985
American Accounting Association
2006
Journal of Information Systems (2006) 20 (1): 161–185.
Citation
Stephanie M. Farewell; An Introduction to XBRL through the Use of Research and Technical Assignments. Journal of Information Systems 1 March 2006; 20 (1): 161–185. https://doi.org/10.2308/jis.2006.20.1.161
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