Interactive Financial Reporting: An Introduction to eXtensible Business Reporting Language (XBRL)

Eileen Zalkin Taylor · Ann C. Dzuranin

50 citations0/0 files storedIssues in Accounting Education

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Accounting Education and Careers Management and Marketing Education Financial Reporting and XBRL

Abstract

ABSTRACT: 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).

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2002A Revision of Bloom's Taxonomy: An Overview 2003Diffusion of Innovations, 5th Edition 2002Organizational innovation adoption: a multi-level framework of determinants and opportunities for future research 2011International Accounting Standards Board (IASB)2004Does Search-Facilitating Technology Improve the Transparency of Financial Reporting?2006Accounting Information System 1989Styles of Learning and Teaching: An Integrated Outline of Educational Psychology for Students, Teachers and Lecturers 2005Financial Reporting in XBRL on the SEC's EDGAR System: A Critique and Evaluation

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