Xbrl Essentials

by Hoffman, Charles; Strand, Carolyn

• ISBN13: 9780870513534
• ISBN10: 0870513532
• Format: Paperback
• Copyright: 2001-06-01
• Publisher: Amer Inst of Certified Public

Table of Contents

Foreword	xi
Acknowledgments	xiii
About the Authors	xv
Introduction	1	(1)
A Road Map	1	(10)
About This Book	1	(2)
The Road Map	3	(8)
XBRL---Better, Faster, Cheaper	11	(16)
XBRL---The Big Picture	11	(9)
XBRL Steering Committee	12	(1)
What Is the Problem XBRL Soves?	12	(6)
How Does XBRL Solve the Problem?	18	(1)
What Does XBRL Make Possible?	19	(1)
What Is Driving Change?	20	(7)
Who Is Driving Change?	22	(3)
Is a Change Needed?	25	(1)
Conclusion	25	(2)
Building Blocks---The Enabling Technologies	27	(28)
Tags and Parsing	27	(3)
Tags	27	(2)
Parsing	29	(1)
Different Ways to Tag Information	29	(1)
The Internet and Its Role	30	(4)
What Is the Internet?	30	(1)
HTTP/Web Servers	30	(1)
What Changes Have Occurred as a Result of the Internet?	31	(1)
Security	32	(1)
Problems With the Internet	33	(1)
XML and Its Role	34	(11)
XML: What Is It?	34	(1)
SGML, HTML, XML Genealogy	34	(1)
XML Everywhere	35	(5)
Sample of XML	40	(1)
XML: Not Something New---In Use Today	40	(1)
Comparison to Another Standard of Exchanging Data	41	(1)
XML Languages/Initiatives	42	(1)
Impact of XML	42	(1)
XSLT	43	(1)
Other Components of XML	44	(1)
Soap	44	(1)
XML Still in Its Infancy	45	(1)
But: I Say Tomato, You Say...?	45	(1)
XBRL And Its Role	45	(2)
Digital Language of Business	45	(2)
User Agents and Their Role	47	(2)
What Is a User Agent?	47	(1)
Bottom Line	48	(1)
Intelligent Agents and Their Role	49	(3)
What Is an Intelligent Agent?	49	(3)
Bottom Line	52	(1)
Putting It All Together	52	(3)
Bottom Line	53	(2)
XBRL, Explained	55	(26)
General Explanation	55	(12)
XBRL Design Goals	55	(6)
Benefits of XBRL	61	(1)
What Can XBRL Be Used For?	61	(3)
Building Out XBRL and Adoption	64	(3)
XBRL---Components and Terms	67	(14)
Components	68	(1)
Terms	68	(13)
Creating and Using XBRL	81	(42)
XBRL---How It Works	81	(9)
Overview	81	(1)
How XBRL Works	81	(1)
Creating XBRL-Based Documents	82	(3)
Exchanging XBRL	85	(2)
Creating and Using an XBRL Taxonomy	87	(3)
Comprehensive XBRL Example	90	(16)
Read Along or Go to the Web	90	(1)
Case Scenario	90	(1)
Data Stores	91	(2)
Preparing XBRL	93	(4)
Validation	97	(2)
Publishing	99	(1)
Styling the Information	100	(2)
Reusing	102	(1)
Analyzing	103	(3)
Conclusion	106	(1)
How XBRL Can Be Used and Is Being Used Today	106	(17)
Products Available for Using XBRL	107	(2)
Small Business Applying for a Loan	109	(2)
Issuing Financial Statements	111	(1)
Consolidation of Subsidiaries	112	(1)
From 990 Financial Repository---National Center of Charitable Statistics	113	(2)
Tax Filings	115	(1)
Analyzing Financial Information---EDGAR	116	(2)
Collaborative Planning, Forecasting, and Replenishment	118	(1)
Federal Financial Institutions Examination Council	119	(3)
Conclusions	122	(1)
Strategic Issues	123	(10)
Frequently Asked Questions	123	(4)
Does XBRL Set New Accounting Standards?	123	(1)
Is XBRL a Standard Chart of Accounts?	123	(1)
Does XBRL Require Additional Disclosure?	123	(1)
Is XBRL a U.S. Centric Initiative?	124	(1)
How Will XBRL Affect the Assurance Function?	124	(1)
Does XBRL Represent an Opportunity for Continuous Auditing?	125	(1)
Does XBRL Make Financial Information More Comparable?	125	(1)
How Will the Accounting Profession Survive? Or, How Will It Be Different?	126	(1)
What Other XML Languages Will Affect Business?	126	(1)
Strategic Integration of XBRL into Your Professional Skill Set	127	(3)
Professional Challenges	128	(2)
Strategic Integration of XBRL into Your Organization	130	(3)
Overview	130	(1)
Organizational Challenges	131	(2)
Appendix Sources of Further Information	133	(4)
Additional Information	133	(4)
Additional Information and Reference Materials	133	(1)
XBRL	133	(1)
XML	134	(1)
XSLT	134	(1)
Business Reporting on the Internet	135	(1)
Intelligent Software Agents	135	(1)
Other Information	135	(2)
Epilogue	137	(4)
Endnotes	141	(2)
Index	143