- Copyright
- About the Authors and Contributors
- Authors' Acknowledgments
- Publisher's Acknowledgments
- Introduction
- I. The Very Least You Need to Know about XBRL
- 1. Wrapping Your Head Around XBRL
- 1.1. Answering the Question, "Why XBRL?"
- 1.2. Looking at XBRL in Different Ways
- 1.3. Dispelling Common Misconceptions
- 1.4. Compelling Reasons to Consider XBRL
- 1.5. Getting a Grip on XBRL Fundamentals
- 1.6. Benefitting from Using XBRL
- 1.7. Discovering Other Ways to Use XBRL
- 1.8. Making XBRL Work for You
- 2. Taking to Heart the Essential Concepts of XBRL
- 3. Glancing at XBRL's Parts
- 3.1. Explaining XBRL in the Elevator, at the Water Cooler, or to Your Boss
- 3.2. Getting the Big-Picture View of XBRL
- 3.3. Agreeing to Agree
- 3.4. Meeting the Standards Bearer
- 3.5. The XBRL Family of Specifications
- 3.6. Key Common Taxonomies
- 3.7. Gleaning Guidance from Best Practices
- 3.8. Bringing XBRL to Life with Software
- 3.9. Looking at XBRL Logically
- 3.10. Framing a Logical Perspective to Understand XBRL
- 4. An XBRL Primer
- 4.1. Getting Ready for a Geek-Fest of XBRL
- 4.2. Grasping the XBRL Framework
- 4.3. Discovering Fundamentals of XML for XBRL Users
- 4.4. Exploring XBRL Taxonomy Parts
- 4.5. Identifying XBRL Instance Parts
- 4.6. Achieving Flexible Business Information Exchange
- 4.6.1. Defining concepts and organizing with taxonomy schemas
- 4.6.2. Using networks to separate and organize sets of resources
- 4.6.3. Separating and organizing sets of relations by using networks
- 4.6.4. Exchanging facts with XBRL instances
- 4.6.5. Gaining flexibility through extension
- 4.6.6. Achieving interoperability through validation
- 4.6.7. Demystifying the DTS
- 4.6.8. Grasping the functioning of networks
- 4.7. Drilling into Taxonomy Schemas
- 4.8. Drilling into Resource Networks
- 4.9. Drilling into Relation Networks
- 4.10. Drilling into XBRL Instances
- 4.11. Gaining Flexibility through Extension
- 5. Pinning Down How XBRL Affects You
- 5.1. Why XBRL Is Worth Your Time
- 5.2. Defining You
- 5.2.1. By organizational type
- 5.2.2. By role within an organization
- 5.2.2.1. A business executive's view
- 5.2.2.2. An accountant's view
- 5.2.2.3. An analyst's view
- 5.2.2.4. A project manager's view
- 5.2.2.5. A consultant's view
- 5.2.2.6. A technical architect's view
- 5.2.2.7. A developer's view
- 5.2.2.8. A database administrator's view
- 5.2.2.9. A bureaucrat's view
- 5.2.2.10. An individual's view
- II. Embracing XBRL for Classic Challenges and New Possibilities
- 6. Exchanging Business Information
- 6.1. Streamlining Cross-System Exchanges
- 6.2. Business Information Exchange Is More Than Just a Report
- 6.3. Examining the Characteristics of Business Information Exchange Today
- 6.4. Clarifying the Objectives of Exchanging Business Information
- 6.5. Recognizing Business Environment Changes
- 6.6. Enabling Technologies to Impact Business Information Exchanges
- 6.7. XBRL's Role in the Semantic Web
- 6.8. Envisioning New Possibilities in Business Information Exchange
- 6.8.1. New business information exchange model
- 6.8.2. Format as a choice, not a limitation
- 6.8.3. Transparency and visibility
- 6.8.4. Information that is self-validating
- 6.8.5. Interactive information
- 6.8.6. System flexibility
- 6.8.7. Metadata-driven system changes
- 6.8.8. Information portability
- 6.8.9. One version of the truth
- 6.8.10. Semantic Web of information
- 6.8.11. Plug-and-play information exchange
- 7. Feeding the Business Information-Supply Chain
- 8. Seeing the Transformation of Business Information Exchange
- 8.1. A Transformation Will Occur
- 8.2. Understanding the Transformation of Business Information Exchange
- 8.3. Envisioning XBRL Killer Applications
- 8.4. Starting Your Own Transformation
- 6. Exchanging Business Information
- III. Successfully Pursuing and Executing an XBRL Project
- 9. Exploring the Common Uses of XBRL
- 9.1. Gaining Knowledge from XBRL Projects Around the World
- 9.1.1. Wacoal
- 9.1.2. U.S. FDIC
- 9.1.3. Committee of European Banking Supervisors (CEBS)
- 9.1.4. Dutch Association of Water Boards
- 9.1.5. Dutch SBR Project
- 9.1.6. U.S. SEC
- 9.1.7. Australian SBR Project
- 9.1.8. National Tax Agency of Japan
- 9.1.9. Tokyo Stock Exchange
- 9.1.10. Japan Financial Services Agency
- 9.1.11. The MIX MARKET
- 9.1.12. Nevada's state controller's office
- 9.1.13. Nevada Department of Agriculture
- 9.1.14. United Technologies Corporation
- 9.1.15. Deloitte Australia
- 9.1.16. U.S. Department of Housing and Urban Development (HUD)
- 9.1.17. Accounting and ERP Software
- 9.1.18. State of Oregon CAFR Pilot Project
- 9.1.19. Morgan Stanley
- 9.1.20. PricewaterhouseCoopers iDP
- 9.2. Identifying the Common Characteristics of XBRL Projects
- 9.1. Gaining Knowledge from XBRL Projects Around the World
- 10. Making Your Own Business Case for XBRL
- 11. Evaluating Different Approaches to Implementing XBRL
- 12. Considering How to Implement Your XBRL Solution
- 13. Complying with the SEC Mandate
- 9. Exploring the Common Uses of XBRL
- IV. Working with XBRL Taxonomies and Instances
- 14. Finding the Tools and Services to Make XBRL Work
- 14.1. The XBRL Software Landscape
- 14.2. Why You Want an XBRL Processor
- 14.3. XBRL Software Products and Services
- 14.4. Discovering Software Applications That Support XBRL
- 14.5. Finding XBRL Professional Services
- 14.6. Discriminating Between XBRL Tools
- 14.7. Finding the Right Products and Services
- 15. Creating and Using XBRL
- 15.1. Getting Started on Your XBRL Journey
- 15.2. Viewing an XBRL Taxonomy
- 15.3. Viewing an XBRL Instance
- 15.4. Creating an XBRL Taxonomy and Instance
- 15.5. Creating Resources for XBRL Taxonomy Concepts
- 15.6. Creating Relations Between XBRL Taxonomy Concepts
- 15.7. Extending Someone Else's Taxonomy
- 15.8. Creating an XBRL Instance that Uses Extension
- 15.9. Reflecting on Your Creations
- 15.10. Performing Analysis Using XBRL
- 16. Differentiating XBRL Modules
- 16.1. XBRL Is a Set of Specifications
- 16.2. The XBRL Family of Specifications
- 16.3. Leveraging the Multidimensional Model Using XBRL Dimensions
- 16.4. Expressing Business Rules Using XBRL Formula
- 16.5. Creating Human-Readable XBRL Information Using XBRL Rendering
- 16.6. Maintaining XBRL Taxonomies and XBRL Instances Using XBRL Versioning
- 16.7. Creating Custom Resources and Relations Using Generic Linkbases
- 16.8. The XBRL Global Ledger Taxonomy
- 17. Digging Deeper into XBRL Taxonomies
- 17.1. Consolidating Your Knowledge
- 17.2. Distinguishing Between Important Aspects of XBRL Taxonomies
- 17.3. Managing Your XBRL Taxonomy
- 17.4. Looking at XBRL Taxonomies
- 17.5. What to Look for in an XBRL Taxonomy
- 17.6. XBRL Taxonomy Samples and Examples
- 17.7. Exploring Real Production Financial Reporting Taxonomies
- 17.8. Looking at Other XBRL Taxonomies
- 17.9. Identifying a Good XBRL Taxonomy
- 18. Understanding the XBRL Instance
- 18.1. Consolidating Your Knowledge of the XBRL Instance
- 18.2. Distinguishing the Important Aspects of an XBRL Instance
- 18.3. Looking at XBRL Instances
- 18.4. Knowing What to Look for in an XBRL Instance
- 18.5. XBRL Instance Samples and Examples
- 18.6. Exploring Real Production Financial-Reporting-Type XBRL Instances
- 18.7. Identifying a Good XBRL Instance
- 19. Predicting What XBRL Will Become
- 14. Finding the Tools and Services to Make XBRL Work
- V. The Part of Tens
- 20. Ten (or So) Ways to Flatten the XBRL Learning Curve
- 20.1. Gaining an Important Perspective on Learning
- 20.2. Building a Prototype or Proof of Concept
- 20.3. Taking Advantage of the Expertise of Hired Guns
- 20.4. Working with Software Vendors
- 20.5. Taking a Class
- 20.6. Asking Questions on Mailing Lists
- 20.7. Writing a White Paper
- 20.8. Helping on a Public XBRL Taxonomy Project
- 20.9. Joining an XBRL International Working Group
- 21. (Nearly) Ten Keys to Understanding How XBRL Works
- 21.1. Syntax Is Fairly Unimportant, Except Where It's Critical
- 21.2. The Power of Semantics
- 21.3. Metadata Expresses Meaning
- 21.4. Business Rules Can Change Processes
- 21.5. Unstructured Information Is Impossible for a Computer to Use Effectively
- 21.6. Why Information Shouldn't Be Structured for Presentation
- 21.7. Information Structured for Meaning Is More Useful
- 21.8. A Global Standard for Information Structured for Meaning
- 22. Top Ten Technical Odds and Ends
- 22.1. Covering the Basics of XLink
- 22.2. Knowing How XBRL Uses XLink Roles
- 22.3. Comparing XLink Extended Links and XBRL Networks
- 22.4. Using Tuples to Express Compound Facts
- 22.5. Creating Segment and Scenario Contextual Information
- 22.6. Using XBRL Footnotes to Add Comments
- 22.7. Using Resources to Add Information
- 22.8. Adding New Types of Relations
- 22.9. Expressing Blocks of Information
- 20. Ten (or So) Ways to Flatten the XBRL Learning Curve
- 1. Wrapping Your Head Around XBRL
In grand For Dummies tradition, this part provides you with useful reminders and tips to help you from getting bogged down with the details of XBRL. We give you a list of ways you can flatten the XBRL learning curve, avoiding common mistakes that waste your time. Our next list is the key technical concepts that must be understood by anyone to truly grasp XBRL; we explain these technical concepts in a way business readers can understand them. And we end our journey with a list of commonly confused XBRL odds and ends, explaining them in case you need these more technical details.
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