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XBRL: Beyond Basic XML: Working Paper Series--08-11

Craig A. VanLengen

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Abstract

The Securities and Exchange Commission (SEC) has recently announced a proposal that will require all public companies to report their financial data in Extensible Business Reporting Language (XBRL). XBRL is an extension of Extensible Markup Language (XML). Moving to a standard reporting format makes it easier for organizations to report the financial information. Analysis and comparison of financial information will be more efficient because the XBRL data can be downloaded and processed by analysis software. Information Systems (IS) majors need to be aware and able to work with XML and XBRL to assist the accounting and finance functions of their future employers.

About this research paper

What this paper is about

The Securities and Exchange Commission (SEC) has recently announced a proposal that will require all public companies to report their financial data in Extensible Business Reporting Language (XBRL). XBRL is an extension of Extensible Markup Language (XML). Moving to a standard reporting format makes it easier for organizations to report the financial information. Analysis and comparison of financial information will be more efficient because the XBRL data can be downloaded and processed by analysis software. Information Systems (IS) majors need to be aware and able to work with XML and XBRL to assist the accounting and finance functions of their future employers.

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Available abstract

The Securities and Exchange Commission (SEC) has recently announced a proposal that will require all public companies to report their financial data in Extensible Business Reporting Language (XBRL). XBRL is an extension of Extensible Markup Language (XML). Moving to a standard reporting format makes it easier for organizations to report the financial information. Analysis and comparison of financial information will be more efficient because the XBRL data can be downloaded and processed by analysis software. Information Systems (IS) majors need to be aware and able to work with XML and XBRL to assist the accounting and finance functions of their future employers.

Key concepts: XBRL, Business reporting, XML, Markup language, Computer science, SGML, Accounting, Commission

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