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XBRL

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by

Rachelle Gabrang

on 29 September 2015

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Transcript of XBRL

ACCOUNTANTS
USERS
Information
Audit and Control
Implications of XBRL

Presented by Rachelle Gabrang
How does it work?
Connected Information
Apple
Across Languages


Across Formats
Across Definitions
Controls over Integrity and Accuracy
Apple Website
Yahoo Finance
XBRL Taxonomy: A financial dictionary
Ensure tags and taxonomy are correct
Authorization procedures
Continuous assurance techniques
Ensure underlying data is secure
Encryption
Firewalls
Disconnect of Information
Unifies the format of business information
Easily read by any software application
Required by the SEC and other international regulators
Data
Taxonomy
Instance Document
Style Sheet
Final Report
Instance Document
XBRL Summary
Provides easier access to information
Uses instance documents and taxonomies
Poses new control issues over the integrity of data
Impacts investors, managers, and accountants

Thank you!
eXtensible Business Reporting Language
Specification
Report
Imported to Analysis Software
Full transcript