This course provides an introduction to the eXtensible Business Reporting Language (XBRL) standard, US GAAP Taxonomy, and the XBRL requirements in the United States for public companies that report to the SEC. Learn the details on the SEC requirements for tagging US GAAP financial statements.
NASBA Field of Study
Obtaining a good understanding of the basics of eXtensible Business Reporting Language or XBRL and the XBRL-related reporting requirements is important for financial reporting professionals, auditors and those who work with financial statements. XBRL Fundamentals provides a foundational level proficiency including an introduction to the XBRL standard, US GAAP Taxonomy, and the XBRL requirements in the United States for public companies that report to the SEC. You'll learn the details on the SEC requirements for tagging US GAAP financial statements. Additionally, the course provides links to outside resources (e.g., SEC EDGAR Filer Manual, FASB website, XBRL website) for you to obtain further knowledge of the requirements.
- Navigating the US GAAP Taxonomy
- Creating the Extension Taxonomy
- Building the Instance Document
- Using the SEC Filer Manual
- This course will prepare you to do the following:
- Understand the background of XBRL and how it is used for business reporting
- Recognize basic XBRL terminology
- Review and validate XBRL documents
- Create the extension taxonomy and build the instance document
- Transition to a new release of the taxonomy
- Use the SEC Edgar Filer Manual
Group ordering for your team
The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services. The Association is committed to making professional learning accessible to all. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For accommodation requests, please contact email@example.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.