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Home: The XBRL Training home page. Course Outline: An outline of the XBRL training, with links to sample screens. Pricing/Order: Order the training online, and start using it instantly. Contact Us: Contact us for more information or to order the training. Links: Useful links for EDGAR filers looking to file in XBRL. About us: Background information about Advanced Computer Innovations, Inc. Site Search: A map of this website, as well as the ability to search the website using keywords.

The training course outline is shown below. Click the Play icon where available to preview the topic in the training course.

XBRL Training for SEC Filers

How to use this eLearning - Some pointers on making the most of this course.

  • Navigating the eLearning
  • Options

Purpose of this Course - What you can expect to get out of this course.

  • Objectives

What is XBRL? - An introduction to XBRL and its foundation technologies.

  • XBRL, XML, and Interactive Data
  • Comparison between ASCII/HTML and XBRL filings
  • Pros and Cons of XBRL filing
  • Summary
  • Test Your Knowledge

Background and Key Concepts - Provides the basic foundation concepts required to understand XBRL and its assistive technologies.

  • Important Concepts, Terms and Definitions
  • Namespaces
  • Summary
  • Test Your Knowledge

Basics of Markup Tags - Provides a thorough understanding of markup tags as used in XBRL and XML.

  • Enclosing data within Tags
  • Anatomy of a Markup Tag
    • Tag Name
    • Attributes
  • Empty Tags
  • Nested Tags
    • Proper Nesting
  • Special Tags
  • Qualifying a Tag with a Namespace
  • Summary
  • Test Your Knowledge

Basics of XML - XBRL is based on XML, and this section provides a basic understanding of XML philosophy and technology.

  • How XML differs from HTML
  • Defining Tags - the Schema
  • Defining Linkages
  • Summary
  • Test Your Knowledge

Basics of XBRL - This comprehensive section covers all the important details about the XBRL language that SEC filers need to have in order to knowledgeably and confidently pursue Interactive Data filings.

  • Concepts and Facts
  • Substitution Group
    • Items and Tuples
    • Elements and Items
  • Element ID
    • Purpose of an ID
  • Types of Data Items
  • Qualifying Data - the Context
    • Associating Facts with Contexts
  • Considerations for Numeric Data
    • Specifying Precision/Decimals
    • Specifying Units
  • Considerations for Monetary Data
  • Structured Arrangement of Concepts
    • Definition Relationships
    • Presentation Relationships
    • Calculation Relationships
  • Annotation of Concepts
    • Documentation Relationship
    • Label Relationship
      • Standard, Total and Negated Labels
    • Authoritative Reference Relationship
  • Implementing Relationships between Elements
    • Roles
    • Linkbases
    • Example of a Relationship Arc
  • Line Item Footnotes
  • Detail Tagging
  • Module References
  • DTS (Discoverable Taxonomy Set)
  • Summary
  • Test Your Knowledge

Taxonomies - This section provides an understanding of filing taxonomies, with special attention to the US GAAP taxonomies on which most SEC Interactive Data filings are based. It also discusses the extension taxonomy.

  • What constitutes a Taxonomy
    • Taxonomy Entry Point
  • XBRL (US) Taxonomies
  • US GAAP Taxonomy
    • US GAAP Taxonomy Entry Points
  • Non-GAAP Taxonomies
  • Extension Taxonomy
  • Taxonomy Reference Structure
  • Taxonomy Submission Considerations
  • Summary
  • Test Your Knowledge

Organization of the US GAAP Taxonomy - Detailed familiarity with the statements, disclosures and other roles in the US GAAP taxonomies is essential in order to effectively and rapidly map and tag the financials and notes in your filing. This section provides this background and details.

  • Statement Roles
  • Disclosure Roles
  • Document Roles
  • XBRL US GAAP Terminology
  • Summary
  • Test Your Knowledge

Getting Set Up for XBRL Filing - The previous sections explained XBRL and related technologies. This section introduces the process of creating and submitting XBRL filings by explaining how to get set up for them.

  • Who should be involved
  • Resources you will need
  • Summary
  • Test Your Knowledge

Basics of Financial Tables - This section introduces concepts related to the layout of financial tables that play an important part in the process of mapping and capturing data when preparing XBRL filings.

  • Financial Table Terminology
  • Table Axes
  • Single-Axis Tables
  • Dual-Axis Tables
    • Basic Layout
    • Pivoted Layout
  • The Four Basic Financial Statements
  • Start-of-Period Contexts
  • Summary
  • Test Your Knowledge

Adjusting Financial Tables for Mapping - This section describes adjustments you may have to make to existing financial tables in order to map and capture them efficiently.

  • The 'Single Cell' Rule
  • Duplicate Line Item Captions
  • Complete Details in Line Item Captions
  • Extraneous Data in Line Item Captions
  • Software-specific Adjustments
  • Summary
  • Test Your Knowledge

XBRL Filing Software - Appropriate software is essential to produce XBRL filings. This comprehensive section explains and discusses all the functions performed by such software, the pros and cons of various approaches, and what to look for when deciding on a product.

  • Important Software Functions
  • Mapping and Tagging
    • 'Native Application' Method
    • 'Source Capture' Method
    • Example of Mapping
  • Remapping and Recapturing Data
  • Creating and Attaching Contexts
    • Example of Creating Contexts
  • Contexts with Custom Segments
  • Creating and Attaching Units
    • Example of Units Dialog
  • Numeric Precision and Decimal Places
  • Including Text data
    • Formatted Text Blocks
  • Attaching Line Item Footnotes
    • Footnotes with Formatting
  • Creating an Extension Taxonomy
    • Components of an Extension Taxonomy
    • Extension Concepts
    • Segments and Scenarios
    • Presentation Labels and Structure
      • Labels
      • Structure
    • Calculation Relationships
    • Documentation and Authoritative References
  • Detail Tagging
  • Documentation Lookup
  • Orphaned Elements
  • Validation
    • Interactive Validation
    • Levels of Validation
      • Validation against Schema
      • Higher Level Validation of Elements
      • Text Blocks with formatting and detail tagging
      • Calculations
      • Interactive Data Restrictions
  • Report Generation
    • Additional Report Features
  • Filing Proofs
  • Creation of Submission Package
    • File Names
    • The Complete Submission Package
  • Summary
  • Test Your Knowledge

Process of Accomplishing an XBRL Filing - This section takes you through all the steps in creating and submitting an XBRL filing using EDGARsuite software as an example.

  • Document and Entity Information
  • Map the Financial Tables
  • Create Extension Concepts when needed
  • Include Text Blocks and Notes
  • Specify Calculations
  • Validate - Check for Errors
    • Demonstration of Interactive Validation
  • Create Reports
  • Create a Filing Proof
  • Create XBRL files
  • Create Complete Package
  • The SEC XBRL Previewer
  • Submit the Filing
  • Start to Finish Video Demonstration
  • Summary
  • Test Your Knowledge

What the Future Holds - A look at what to expect as the XBRL filing mandate expands to include all SEC filers

  • Words of Caution
  • The Future is Bright
  • Summary
  • Test Your Knowledge

Reference - Useful definitions, links and other reference information

  • Useful Links
    • EDGAR
    • XBRL
    • XML
    • EDGARxbrl
  • Interactive Data Form Types
  • US GAAP Terminology
  • Industry Entry Points from SIC codes
  • Glossary
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Last updated on January 8, 2014

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