XBRL Fundamentals

The course XBRL Fundamentals covers the basic concepts of the Extensible Business Reporting Language (XBRL).

XBRL Intro

The foundations of XBRL are based on XML standards such as XML Schema, XLink and XPointer and the essentials of these standards are discussed. The preparation of an XBRL taxonomy in the form of an XML Schema is also discussed.

Discoverable Taxonomy Set

In this context we should actually speak of a Discoverable Taxonomy Set consisting of various XML Schemes and linkbases in the form of XML files with meta information.

Linkbases

The course covers how draft reports can be converted into XML tags and how meta-information is assigned to these tags. The various linkbases for labeling, presenting and referring information are discussed. And also the calculation linkbase with which simple business rules can be enforced is treated.

XBRL Instance Documents

Attention is also paid to XBRL instance documents, the specification of numerical contexts and attributes and the representation of data in more dimensions.

XML Formula Linkbase

Finally some applications of XBRL will be discussed as well as a.o. the extensibility of XBRL with more complex business rules in the XML Formula linkbase.

Audience XBRL Fundamentals Course

The course XBRL Fundamentals is intended for developers, IT staff and financial specialists who must learn to read and understand XBRL documents.

Prerequisites Course XBRL Fundamentals

To participate in the course XBRL Fundamentals knowledge of the basic syntax of XML is required.

Realization Training XBRL Fundamentals

The theory is discussed on the basis of presentation slides. Demos are used to clarify the theory. There is ample opportunity for practical exercises. The course material is in English.

Certificate Course XBRL

Participants receive an official certificate XBRL Fundamentals after successful completion of the course.

Modules

Module 1 : XBLR Intro

• What is XBRL?
• What is XML?
• XML versus XBRL
• XLink and XPointer
• Benefits of XBRL
• Taxonomy and Instance
• Extension Taxonomies
• XBRL Specifications
• Financial Reporting Overview
• GAAP and IFRS
• Legacy Reporting Workflow
• Single Source of Data
• XBRL Business Report

Module 2 : Taxonomies

• What are Taxonomies?
• XBRL Taxonomy Standards
• Taxonomy Parts
• Schematic Overview
• Taxonomy Selection
• Taxonomy Schema
• Concept Definitions
• Item Data Types
• XML Schema Data Types
• Taxonomy Elements
• Concept Attributes
• Taxonomy Relationships
• Linkbases References

Module 3 : Linkbases

• What are Linkbases?
• Characteristics of Linkbases
• Roles and Arcroles
• Label Linkbase
• Language Support
• Label Linkbase Roles
• Reference Linkbase
• Reference Linkbase Roles
• Calculation Linkbase
• Calculation Relations Concerns
• Definition Linkbase
• Definition Linkbase Roles
• Presentation Linkbase

Module 4 : Instance Documents

• Instance Documents
• XBRL Root
• XBRL Root Attributes
• Facts
• Items and Tuples
• Contexts
• Context Entity
• Context Period
• Context Scenario
• Context Examples
• Units
• Editing Default Units
• Validation

Module 5 : Dimensions

• Mapping Intro
• Multidimensional Model
• Pivot Tables
• Mappping Dimension Values
• Mapping Context
• Mapping Facts
• Mapping Footnotes
• Complete Mapping
• Options and Properties
• Functions and Filters
• Hypercubes
• Types of Hypercubes
• Editing Hypercubes

Module 6 : XBRL Modules

• Extending XBRL
• Taxonomy Types
• XBRL Formula 
• Formula Linkbase
• Using XPath
• Binding Variables
• Value Expressions
• Calculations Results
• Standard Predicates
• Equality Testing
• Inline XBRL
• XBRL Versioning
• XBRL Table Linkbase