Complete overview of XBRL, including its background, how XBRL works, potential benefits and uses, summary of SEC Rules for Interactive Data. There are also links to XBRL related webcasts, articles, cpe products, Q&As and comment letters.
Published on September 12, 2014
Events, presentations and webcasts related to XBRL with topics covering the Securities and Exchange Commission's Interactive Data and other educational opportunities.
Published on July 08, 2014
GET your sign values correct in XBRL files published by XBRL Assurance Task Force
Published on December 31, 2013
SOP 13-2 Performing Agreed-Upon Procedures Engagements That Address the Completeness, Mapping, Consistency, or Structure...
SOP 13-2 was developed by the AICPA XBRL Assurance Task Force and issued by the Auditing Standards Board to provide guidance on performing agreed-upon procedures engagements that address XBRL-Formatted Information.
Published on September 16, 2013
Data Tagging Recommendations by SECs Investor Advisory Committee
Section 911 of the Dodd-Frank Act established the new Investor Advisory Committee to advise the SEC on regulatory priorities and on initiatives to protect investor interests and to promote investor confidence and the integrity of the securities marketplace.
Published on August 12, 2013
XBRL US GAAP Certificate Program Enroll now! The XBRL US GAAP Certificate, a comprehensive online training program developed by the AICPA and XBRL US, is designed to help you build the skills to create high quality XBRL-formatted financial statement
Published on July 09, 2013
Exposure Draft - XBRL Principles and Criteria
The exposure draft titled Proposed Principles and Criteria for XBRL-Formatted Information dated June 1, 2011, includes a set of principles and criteria for preparers, reviewers, and practitioners to use in evaluating information formatted in eXtensible Business Reporting Language (XBRL).
Published on May 14, 2013
SEC Rules for Reporting Financial Statements in XBRL Format
Summary of SEC Rule related to Interactive Data (XBRL)
Published on February 05, 2013
Evaluation of Current and Future State of XBRL
Whitepaper issued by Columbia Business School on research of the current and future state of XBRL and Interactive Data for investors and analysts
Published on January 31, 2013
Principles and Criteria for XBRL
Principles and Criteria for XBRL-Formatted Information provide preparers, reviewers, auditors and users with a tool to evaluate the quality of XBRL Files.
Published on August 28, 2012
PwC Comment letter in response to Exposure Draft Proposed Principles and Criteria for XBRL-Formatted Information
Published on August 12, 2011
BDO Comment Letter on AICPA Exposure Draft Proposed Principles and Criteria for XBRL-Formatted Information
Published on August 05, 2011
Background of XBRL
In 1998, Charlie Hoffman, a single CPA who worked for a small CPA firm in Washington state, had the idea of XBRL as a way of totally transforming business reporting. (Read XBRL: It’s Unstoppable – A Conversation with the Father of the Digital Langua
Published on July 26, 2011
Exposure Draft - Proposed Principles and Criteria for XBRL
Published on July 15, 2011
XBRL Basics - How does it work
XBRL enables preparers to utilize software to tag all financial items in their business reports to the elements within a taxonomy. This is accomplished with an Instance Document which can be electronically exchanged and validated between computers or v
Published on July 15, 2011