Table of Contents

  • Chapter 1: Introduction
    • XBRL is rules and syntax for computerized financial reporting
    • Inline XBRL is a specification for embedding XBRL in HTML
    • Why do we need it

  • Chapter 2: XML Elements and XBRL Element Names
    • The basic rules for creating well-formed XML documents
    • XBRL element names are defined in XBRL taxonomies
    • Finding and using pre-defined XBRL element names

  • Chapter 3: Creating XBRL Instance Documents
    • The basic rules for creating XBRL instance documents
    • XBRL instance documents and namespaces
    • XBRL instance document and items/business facts
    • Footnote disclosure items/facts in XBRL instance documents
    • Instance documents and validation

  • Chapter 4: Creating iXBRL Instance Documents
    • The basic rules for creating iXBRL instance documents
    • SEC filings in the EDGAR database: standard XBRL vs. iXBRL
    • Providing assurance on XBRL instance documents
    • SEC Human Capital Reporting XBRL reporting standards