XBRL

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XBRL

XBRL, eXtensible Business Reporting Language, is a royalty-free, international information format designed specifically for business information, also referred to as ‘interactive data’ by the SEC. The idea behind XBRL is simple: instead of treating business information as a block of text – as in a printed paper document or a standard Internet page – it provides a unique, electronically readable tag for each individual disclosure item within business reports.





Background	Uses and Benefits	SEC Rules for Interactive Data
In 1998, Charlie Hoffman had the idea of XBRL as a way of totally transforming business reporting. Charlie enlisted the support of the AICPA to spearhead the development of XBRL.	XBRL better enables the CPA profession to proactively fulfill its primary mission to protect the public interest by improving investor access to the capital markets.	On January 30, 2009, the SEC adopted rules that would require companies to provide to the Commission financial statements in XBRL format.

XBRL Events

	XBRL Events Upcoming and past events such as webcasts and conferences that feature XBRL information and training opportunities.

Hot Topics

	Resources for XBRL Columbia Business School Whitepaper: An Evaluation of the Current State and Future of XBRL and Interactive Data for Investors and Analysts XBRL US GAAP Certificate Program Principles and Criteria for XBRL-Formatted Information XBRL US Consistency Suite - Discount for AICPA members, run checks and access the XBRL Database XBRL US Whitepaper - Better Reporting for Better Decision: Standards to Improve Corporate Government Reporting US GAAP Financial Reporting Taxonomy XBRL Update - Observations and Recommendations for XBRL Implementations SEC Staff Observations from Review of Interactive Data Financial Statement Learn how XBRL works and understand the basic terminology. XBRL US whitepaper, Avoiding Common Errors in XBRL Creation


	XBRL Assurance Task Force The AICPA XBRL Assurance Task Force is currently developing guidance to assist CPAs to perform voluntary assurance engagements related to XBRL-tagged data. The Task Force has published Principles and Criteria for XBRL-Formatted Information.


	View Comment Letters Related to XBRL AICPA comments on IFRS Taxonomy AICPA Letter in support of HR 6038 Financial Industry Transparency Act AICPA Comments on SEC Proposed Rule on Money Market Reform AICPA Comments on SEC Proposed Rule on Interactive Data


	XBRL Q&A Downloads XBRL - What the Audit Committee Should Consider XBRL - What an Accounting Professional Should Know XBRL - What a Financial Statement Preparer Needs to Know


	XBRL Related Webcasts XBRL for Practitioners: Understanding the Opportunity and the Responsibility Financial Reporting and XBRL Update, with and introduction to eXacct: Financial Reporting Tools and Techniques Webcast - Getting Ready for XBRL XBRL Related CPE Courses Introduction to XBRL: Revolutionizing Business Reporting!


XBRL Articles	XBRL
The Future is Now: XBRL Emerges as Career Niche The Evolution of Assurance or Related Services on the Completeness, Accuracy or Consistency of XBRL-Tagged Data in the US XBRL Made Easy Improving MD&A Reporting Will XBRL Save the US Financial System Avoiding Common Errors of XBRL Implementation The SEC Mandated XBRL, So what... XBRL Around the World XBRL's Path to Adoption XBRL and IFRS Joining Hands Six Steps to XBRL Municipal Securities Disclosure Goes Electronic The Future of Financial Reporting is Here Enhancing Financial Reporting Transparency XBRL As a Supply Chain Standard Streamlining the Financial and Business Reporting Process XBRL Taxonomies: The New Word in Accounting and Financial Dictionaries XBRL-Interactive Data at Your Desktop ROI on XBRL	During a recent AICPA Webcast, Financial Reporting and XBRL Update, with an introduction to eXacct, Ami Beers, AICPA, discusses the SEC’s XBRL program as well as challenges facing filers today. Listen to the video to hear the latest information on XBRL and what is coming next.