Interactive Financial Reporting: An Introduction to Extensible Business Reporting Language (XBRL)

Posted: 15 Oct 2014

See all articles by Eileen Zalkin Taylor

Eileen Zalkin Taylor

North Carolina State University

Ann C. Dzuranin

University of South Florida - School of Accountancy

Date Written: February 1, 2010

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).

Keywords: Financial Statements, XBRL, Business Reporting Writing

Suggested Citation

Taylor, Eileen Zalkin and Dzuranin, Ann C., Interactive Financial Reporting: An Introduction to Extensible Business Reporting Language (XBRL) (February 1, 2010). Issues in Accounting Education, 25(1), 71-83 (2010), Available at SSRN: https://ssrn.com/abstract=2504211

Eileen Zalkin Taylor (Contact Author)

North Carolina State University ( email )

Campus Box 8113
Nelson Hall
Raleigh, NC 27695-8113
United States
919-513-2476 (Phone)

Ann C. Dzuranin

University of South Florida - School of Accountancy ( email )

4202 E. Fowler Avenue, BSN 3403
Tampa, FL 33620-5500
United States
(813)974-6863 (Phone)

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