XBRL Business Information Exchange

Leveraging XBRL in the exchange of financial and non-financial business information

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Modeling Business Information Using XBRL

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US GAAP Reporting

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General Information about XBRL

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This web site provides information on how to use XBRL to help business users exchange business information. Business information incluldes both financial and nonfinancial information. Everything on this site made available to all under a Creative Commons License. Everything may be reused however one sees fit. All we ask is that you give credit where credit is due. If you have any questions, comments, concerns, suggestions, ideas or other feedback, please contact charleshoffman@olywa.net.

The author of this web site assumes all responsibility for this web site and it's content. The views expressed on this web site are the views of the author and may not represent the views of UBmatrix, the employer of the author of this web site.

Charles Hoffman, CPA

Charles Hoffman is credited as being the "father of XBRL." Charlie, a member of the American Institute of Certified Public Accountants (AICPA), brought the idea of what was to become XBRL to the AICPA. Charlie is author of the books "XBRL Essentials", a non-technical guide to XBRL and "Financial Reporting Using XBRL: IFRS and US GAAP Edition", a comprehensive guide to using XBRL in financial reporting. He was co-editor of the first XBRL taxonomy. He played a major role in creating the taxonomy for financial reporting under International Financial Reporting Standards (IFRS-GP). He was a member of both the XBRL Specification and Domain Working Groups as XBRL 2.1 was being created. Charlie is co-author of the "Financial Reporting Taxonomies Architecture" (FRTA) 1.0 specification, the "Financial Reporting Instance Standards" and a significant contributor to the XBRL 2.1 specification.

Charlie is also co-editor of the US GAAP Taxonomy Architecture and part of the team expressing US GAAP within XBRL for financial reporting by public companies which is being funded by the US Security and Exchange Commission.

Charlie received the AICPA Special Recognition Award in 2006 for his efforts in helping to create XBRL.

Prior to his involvement with XBRL, Charlie served as an auditor for what was then Price Waterhouse, as financial officer for a number of companies, and as an accounting software implementation consultant. In 1997, Charlie was the recipient of the AICPA Innovative User of Technology award. He was named by Accounting Technology as one of the one hundred most influential people in the accounting profession. Charlie is Director of Innovative Solutions for UBmatrix LLC.

Charlie is a graduate of Pacific Lutheran University (PLU) with both a BA in Business Administration with a concentration in accounting and an MBA with a focus on management information systems and world class manufacturing techniques. He received the Distinguished Alumnus Award from PLU in 2007.

More information:

Bob Tie, Journal of Accountancy Article: http://www.aicpa.org/pubs/jofa/aug2005/tie.htm

PLU Scene: http://www.plu.edu/scene/issue/2006/spring/sections/alumni-profiles.html

The News Tribune, A revolution in accounting: http://www.thenewstribune.com/business/story/6149709p-5382515c.html

Jon Udel Podcast: http://weblog.infoworld.com/udell/gems/ju_xbrl.mp3

Joan Starr Article: http://www.firstmonday.org/issues/issue8_7/starr/

Big Four Vision of Future of Financial Reporting: http://www.globalpublicpolicysymposium.com/

Colorado Society of CPAs XBRL Course, Introduction to XBRL for CPAs: http://tinyurl.com/2l2b9c

This work is licensed under a Creative Commons License.