XBRL: The New Era in Financial Reporting

• Chapter 0 - Notice: Authorized Uses of this Document
  • Domain Steering Committee of XBRL US, Inc.
  • Technical Guidance
  • XBRL US Authors and Editors
  • Notice to Readers
• Chapter 1 - What Is XBRL?
  • Learning Objectives
  • Introduction
  • Overview of XBRL
    • Step 1 - Financial Statement Mapping
    • Step 2 - Extension Taxonomy Creation
    • Step 3 - Instance Document Creation
    • Step 4 - Review
    • Alternate Processes
  • Who Can Use XBRL?
  • Limits of XBRL
  • XBRL Terminology
  • Questions
• Chapter 2 - Getting Started
  • Learning Objectives
  • Introduction
  • Understanding and Assessing the Level of Effort
  • Assembling a Team
  • Resources and Tools
    • XBRL Software Functions
    • Third-Party Services
    • Learning Resources
  • Questions
• Chapter 3 - Understanding and Using Taxonomies
  • Learning Objectives
  • What are Taxonomies?
    • XBRL US GAAP Taxonomies v1.0
    • Component Folders
    • Industry Folders
    • More about Entry Points
    • Selecting the Industry and Reporting for Conglomerates
    • Non-GAAP Taxonomies
    • Anatomy of an Element
    • Relationships
    • Mapping Financial Statement Line Items to Elements
  • Questions
• Chapter 4 - Using Taxonomy Calculations
  • Learning Objectives
  • Introduction
  • What Calculations Do and Do Not Do
  • Rules that Define How Calculations Work
    • The Population of Facts
    • Relationship Groups
  • Calculation Weights
  • Questions
• Chapter 5 - Using Tables
  • Learning Objectives
  • Introduction
  • Table Elements and Relationships
    • Line Items Abstract Element
    • Table Element
    • Axes Are Children of Table Elements
    • A Domain Is a Child of an Axis
    • Domain Members Are Children of a Domain
    • Line Items Are Children of the Line Items Abstract Element
    • Each Domain Element Is the Default Member of an Axis
    • Calculations within Tables
    • Presentation of a Table
    • Rotating Axes
    • Tables with More Axes
    • Mapping to Tables
  • Questions
• Chapter 6 - Creating Extensions
  • Learning Objectives
  • Introduction
  • Method 1: Create Relationship Groups
  • Method 2: Change the Ordering of Relationships
  • Method 3: Change the Preferred Label Used on a Presentation Relationship
  • Method 4: Add a New Abstract Heading Element to Group Elements into Presentation Relationships
  • Method 5: Add or Change Element Labels
  • Method 6: Add a New Relationship between Elements
    • Add Calculation Relationships into Statements
    • Add Dimensional Relationships into Statements
    • Add Presentation Relationships into Statements
    • Add Presentation Relationships into Notes
    • Add Dimensional Relationships into Notes
    • Add Calculation Relationships into Notes
  • Method 7: Suppress or Change a Parent-Child Relationship in the XBRL US GAAP Taxonomy
  • Method 8: Add a New Domain Member Element to an Existing Table Domain
  • Method 9: Add a New Axis to an Existing Table
  • Method 10: Add a New Table
  • Method 11: Add a New Numeric Element Such as a Monetary, Per-share, or Other Amount
    • Combining Two or More Line Items into One
    • Adding Elements for Financial Reporting Detailed Line Items Not Included in the XBRL US GAAP Taxonomy
    • Method 12: Add a New String, Text Block, Date, or Other Non-numeric Element
  • Questions
• Chapter 7 - Creating Instance Documents
  • Learning Objectives
  • Introduction
  • How Do Taxonomies and Instance Documents Work Together?
  • What Is Included in an Instance Document?
    • Tags
    • Contexts
    • Entity Information
    • Period Information
    • Axes and Domain Members
    • Context ID
  • Units and Measures
  • Decimals (and Precision)
  • Tagging Values
    • Capturing the Full Value/Scaling
    • Sign Values and the Balance Type
    • Tables
  • Understanding Cash Flow and Calculations
    • Zero and Nil
  • XBRL Footnotes
  • Validating the Instance Document
    • Calculation Consistency
    • Validation Software
  • Questions
• Chapter 8 - Review of Instance Documents
  • Learning Objectives
  • Management's Responsibilities and Review Objectives
    • Accuracy and Completeness of Mapping
    • Accuracy and Completeness of Tagging
    • Accuracy of Context Assignments
    • Accuracy and Appropriateness of Relationships in the Extension
    • Validation
  • Review and Approval
  • Question
• Chapter 9 - Latest Developments
  • Appendix A - Glossary
  • Appendix B - SIC Code Mapping to Industry Entry Point
  • Appendix C - Extension Naming and Files
  • Appendix D - Terminology in the XBRL US GAAP Taxonomy
  • Appendix E - Validation
    • Rules 2.1.10 and 2.1.12
    • Rule 2.1.12
    • Rules 3.1.2 and 3.1.7
    • Rule 4.3.2
  • Appendix F - Websites for XBRL Preparers
    • www.sec.gov/xbrl
    • www.xbrl.org
    • www.xbrl.us
    • www.iasb.org/XBRL
    • www.xbrleducation.com

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