Volume 8

Volume 8, Number 21

June 4, 2010

6 pages301 K bytes

XBRL: Beyond Basic XML

Craig Alan VanLengen
Northern Arizona University
Flagstaff, AZ 86011

Abstract: The Securities and Exchange Commission (SEC) has recently announced a proposal that will require all public companies to report their financial data in Extensible Business Reporting Language (XBRL). XBRL is an extension of Extensible Markup Language (XML). Moving to a standard reporting format makes it easier for organizations to report the financial information. Analysis and comparison of financial information will be more efficient because the XBRL data can be downloaded and processed by analysis software. Information Systems (IS) majors need to be aware and able to work with XML and XBRL to assist the accounting and finance functions of their future employers.

Keywords: XBRL, XML, Markup languages, undergraduate curriculum, Web technologies

Download this issue:   ISEDJ.8(21).VanLengen.pdf   (Adobe PDF, 6 pages, 301 K bytes)

Preview the contents:   VanLengen.j.txt   (ASCII txt, 13 K bytes)

Recommended Citation: VanLengen (2010). XBRL: Beyond Basic XML. Information Systems Education Journal, 8 (21). http://isedj.org/8/21/. ISSN: 1545-679X. (A preliminary version appears in The Proceedings of ISECON 2008: §2315. ISSN: 1542-7382.)