关注我们: 2023年6月6日 English version
 
 
 新闻动态
 其他国家、地区和多边机制
 IASB
 XBRL国际组织
 港澳台
 中国内地
 
xbrl > 新闻动态 > 其他国家、地区和多边机制 >
XBRL教学研讨会
2009-07-28 来源:XBRL Blog Magazine 编辑: 浏览量:

The eXtensible Business Reporting Language (XBRL) is the rapidly maturing language for mputerized financial and business operations reporting. The SEC has recently mandated financial reporting in XBRL for the 500 largest publicly traded mpanies beginning with fiscal periods ending in June 2009. Other mpanies, including those reporting using IFRS, will be phase in over the next three years. There is a similar track for reporting by mutual funds. This upled with the widespread adoption of XBRL in the USA and around the world presage a significantly more widespread role for XBRL in the ming years. XBRL is likely to make significant changes in the way acuntants and auditors do their work.

Purpose: The ncepts underpinning XBRL can be grasped quickly as can the business case for XBRL. XBRL is, however, at the intersection of acunting and financial reporting, Inter technologies (XML) and metadata and knowledge representation. Developing the level of understanding necessary to support a teaching program requires an exposure to each of these foundations. The workshop will give equal emphasis to the acunting and technology foundations and to the practical applications of these foundations in the classroom. Particular attention will be given to working with the US GAAP taxonomy and preparing reports with that taxonomy. Participants will beme immediately productive in teaching XBRL in a range of urses within the undergraduate and postgraduate programs.

Audience: Faculty in both two year and four year institutions who teach financial acunting, management acunting, auditing or acunting information systems. No knowledge of XBRL is assumed. Faculty should be thoroughly familiar with the operation of the Windows operating system.

ntent: The urse will enmpass both the underpinning technology foundations of XBRL and, more importantly, applying XBRL to business problems. The urse will enmpass re XML technologies, the role of XBRL in the information supply chain, XBRL standards and taxonomies including the US GAAP and IFRS taxonomy families, and current XBRL software. Activities in the workshop will include pop quizzes, a range of individual exercises as well as longer small group activities that will be based both on the acunting, reporting and auditing issues and the underpinning XBRL technologies. All of these activities are designed to be applied in the classroom. In addition, there will be visiting speakers from the XBRL mmunity.

Faculty: Dr. Clinton (Skip) White, University of Delaware and Roger Debreceny, University of Hawai`i at Manoa will be nducting the workshop. Skip and Roger have llaborated in running the XBRL workshop for the AAA since 2005. They have been involved in teaching and researching XBRL and in the development of XBRL standards and taxonomies over a number of years.

Format: The schle will be a full and intensive three-day workshop.

Dates: July 29 – July 31, 2009

Activities will begin on Wednesday, July 29 at 10:30 am and will end at 4:00 pm on Friday, July 31.

Location: Hilton Newark Airport, Newark, NJ

Registration fee: $550 AAA member fee, $850 non-AAA member fee

 

 
 
关于XBRL-cn.org | 联系我们 | 欢迎投稿 | 官方微博 | 友情链接 | 网站地图 | 法律声明
XBRL地区组织 版权所有 power by 上海国家会计学院 中国会计视野 沪ICP备05013522号