Clinton E. White, Jr (Skip) University of Delaware

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Presentation transcript:

Clinton E. White, Jr (Skip) University of Delaware Hands-on with XBRL - US GAAP & iXBRL 2015 - AIS Educators Conference Colorado Springs, CO - 2015 www.skipwhite.com/aisec2015 Clinton E. White, Jr (Skip) Lerner College of B&E University of Delaware skipw@udel.edu

Acquaintances & Friends Hands-on Open Notepad (or your favorite text editor): <?xml version= "1.0“ encoding= “utf-8”?>  <MyFriendsAndAssociates> <Associate> <Name> Skip White</Name> <Association> University of Delaware</Association> <FavoriteSport> bicycling</FavoriteSport> <LeastFavoriteSport> basketball</LeastFavoriteSport> </Associate> </MyFriendsAndAssociates> Save with a .xml extension & open file in Firefox

Add a friend … <MyFriendsAndAssociates> <Friend> <Name> a friend’s name</Name> <HomeTown> … </HomeTown> <FavoriteSport> … </FavoriteSport> <LeastFavoriteSport> … </LeastFavoriteSport> </Friend> </MyFriendsAndAssociates> Save and open in Firefox

XBRL Instance Documents How would you express the following facts in an XBRL instance document? Company name: MyBikes.com Type of reporting: US GAAP C&I Namespace: www.MyBikes.com (MBK) SEC CIK: 0000012345 Period: 2015-06-30 (end of the 2nd quarter) Facts (in USD) (to the nearest million): Cash and cash equivalents = 2,000,000 Accounts receivable trade gross = 12,000,000 Net inventories = 235,000,000 Total current assets = 249,000,000

US GAAP XBRL Taxonomy US GAAP 2015: Go to: xbrl.us /Release details: SEC Reporting/ US Taxonomies/ 2015 US GAAP taxonomy/ 2015 US GAAP Taxonomy Viewer 2015 U.S. GAAP Financial Reporting Taxonomy /Release details: Prefix: us-gaap URI: http://fasb.org/us-gaap/2015 Core schema: http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-std-2015-01-31.xsd

XBRL Taxonomy Instance document

XBRL Shell Go to: www.skipwhite.com/aisec2015 Using IE open: XbrlShell2015.xml View Source & Save (with .xml extension) Open in Notepad ++ (or your favorite text editor)

iXBRL Shell Go to: www.skipwhite.com/aisec2015 Using IE open: iXbrlShell2015.xml View Source & Save (with .xml extension) Open in Notepad ++ (or your favorite text editor)

Resources www.tryxbrl.com sec.gov www.skipwhite.com www.fujitsu.com The Accountant’s Guide to XBRL The Guide & Workbook for Understanding XBRL www.fujitsu.com Interstage Xwand (very popular) www.tryxbrl.com sec.gov Interactive data tools

The future is already here – its just unevenly distributed! William Gibson Thanks for your attention! Skip skipw@udel.edu