Resource for Accounting Students
Working with another professor at the University of Washington Bothell Campus, I created this resource for helping graduate students learn how to evaluate the correctness or incorrectness of the information contained in an XBRL-based financial report.
I am ultimately going to create a better organized place to get this information. Consider this blog post an initial prototype. Here are other good resources:
- Fundamental accounting concept relations
- High quality documented examples of fundamental accounting concept errors (see the multiple PDF files toward the bottom of the blog post)
- Tools for evaluating the fundamental accounting concept relations of XBRL-based reports
- Information about errors in disclosures of financial reports
- Analysis of the income tax note (i.e. the link above)
- Examples of XBRL-based reports that are PRETTY GOOD (i.e. don't have any detected errors)
- Blueprint for creating zero-defect XBRL-based financial reports
- Free tool
I know that the above is a lot of stuff and not well organized. My next task is to better organize all of this so that accounting students can make use of this information. Stay tuned!
Charlie
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