Resource for Accounting Students

Sunday, May 6, 2018 at 02:56PM
Charlie

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!

Article originally appeared on XBRL-based structured digital financial reporting (http://xbrl.squarespace.com/).