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This site is intended to be a resource for business users who wish to make use of XBRL for various types of business information exchange.  The term "business information exchange" is consciously chosen rather than the term "business reporting".  Business reporting is only one type of business information exchange.  In particular, CPAs and CAs who are using XBRL for financial information exchange may find this web site useful.

It is hoped that this site is also useful to educators, students, and others who desire to learn to use XBRL for the exchange of financial and non-financial information.  Additionally, this sight may be useful to technical people who are trying to understand what business users are trying to get from XBRL.

This site will evolve.  If you would like to participate in creating it, contribute ideas, or provide other feedback, please contact:  Charles.Hoffman@UBmatrix.com.

The blog archive has a lot of information helpful to people trying to understand how to make XBRL work for to meet your needs.  If you want a more organized view of this information, get a copy of XBRL for Dummies which builds upon many thoughts started on this blog.

The following is a summary of some of the most popular information contained on this site:

 

Understanding XBRL

The following are several different sources for understanding what XBRL is.

  • Two page Summary.  This is a two page definition of what XBRL is.  Trying to reduce an explanation of what XBRL is down to two pages is challenging, but this does cover the key points.
  • Sixteen page Summary.  This is a 16 page summary of what XBRL is.  It expands on the first version above, providing more detail.
  • Book.  This is a 513 page book!  While this tome is quite the read, it will get your understanding of XBRL where you want it to be if you choose to dive in.  Remember, the devil (and god) is in the details.  This has the details.
  • How XBRL Works.  This is a 6 minute video which shows you how XBRL works.

 

Miscellaneous Resources

XBRLS: How a simpler XBRL can make a better XBRL - White paper which describes an approach to using XBRL which makes it easier for business users, software developers, and reduces implementation costs.  This approach is based on best practices and proven techniques.

US GAAP Taxonomy - Tips, Tricks, and Traps - White paper which helps those wishing to understand and make use of the US GAAP Taxonomy.

What CFOs Need to Know about XBRL - White paper with questions and answers about XBRL which are helpful to CFOs. Appropriate for other business readers also.