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.
