1. Clinton E. White, Jr (Skip) University of Delaware
Hands-on with XBRL - US GAAP & iXBRL AIS Educators Conference Colorado Springs, CO
Clinton E. White, Jr (Skip)
Lerner College of B&E
University of Delaware

2. Acquaintances & Friends Hands-on
Open Notepad (or your favorite text editor):
<?xml version= "1.0“ encoding= “utf-8”?>
<!-- your name -->
<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

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

4. 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: (MBK)
SEC CIK:
Period: (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

5. 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:
Core schema:

6. XBRL
Taxonomy
Instance document

7. 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)

8. 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)

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

10. The future is already here – its
just unevenly distributed!
William Gibson
Thanks for your attention!
Skip