XBRL Fundamentals

XBRL Fundamentals

The XBRL Fundamentals Course was developed by the AICPA and XBRL US, and is designed to help you build the skills to create high quality XBRL-formatted financial statements.  

Obtaining a good understanding of the basics of eXtensible Business Reporting Language or XBRL and the XBRL-related reporting requirements is important for financial reporting professionals, auditors and those who work with financial statements. XBRL Fundamentals provides a foundational level proficiency including an introduction to the XBRL standard, US GAAP Taxonomy, and the XBRL requirements in the United States for public companies that report to the SEC. You'll learn the details on the SEC requirements for tagging US GAAP financial statements. Additionally, the course provides links to outside resources (e.g., SEC EDGAR Filer Manual, FASB website, XBRL website) for you to obtain further knowledge of the requirements. The modules will cover:

  • Understanding XBRL and the US GAAP taxonomy
  • Reviewing and validating XBRL documents
  • Creating the extension taxonomy and building the instance document
  • Transitioning to a new release of the taxonomy
  • Using the SEC Edgar Filer Manual
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