Interactive financial reporting: An introduction to extensible business reporting language (XBRL)
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).
Duke Scholars
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Related Subject Headings
- 3501 Accounting, auditing and accountability
- 1501 Accounting, Auditing and Accountability
- 1302 Curriculum and Pedagogy
Citation
Published In
DOI
EISSN
ISSN
Publication Date
Volume
Issue
Start / End Page
Related Subject Headings
- 3501 Accounting, auditing and accountability
- 1501 Accounting, Auditing and Accountability
- 1302 Curriculum and Pedagogy