XBRL Meets the Needs of Business April 19, 2002 Bryant College XBRL Educational Resource Center | | 3/16/2018 | * |
Revolution XML XBRL Liv A. Watson Director – Edgar Online, Inc 55 th Annual Conference of Accountants E-Mail: Lwatson@Edgar-Online. com University of Tulsa, OK XBRL Liaison Chair Phone: 203. 852. 5703 | | 3/16/2018 | * | April 25, 2001
EDGARONLINE ® EDGAR Online, Inc. is 1. the leading business-tobusiness and Web-based provider of business, financial and competitive information derived from U. S. Securities and Exchange Commission data and a developer of Internet -based financial and business system solutions. | | 3/16/2018 | * | SM www. edgar-online. com www. freeedgar. com www. ipo-express. com www. insidertrader. com www. fd. express. com
Today’s Objectives § Overview of XML & XBRL § Show you how this technology makes doing EBusiness: § Faster § Cheaper § Better § Conclusion | | 3/16/2018 | * |
Find the best solution to connect the nine points together with no more than four straight lines without lifting your writing instrument. | | 3/16/2018 | * |
What assumptions are you making? | | 3/16/2018 | * |
If you do not assume that you cannot extend your lines beyond the imaginary square formed by the box the puzzle becomes easier to solve. | | 3/16/2018 | * |
Henry Dudeney was born 144 years ago – 10 th April 1857 Dudeney is best known for his publications of mathematical problems and pastimes, some of which provoked serious mathematical research | | 3/16/2018 | * |
“Everything “that can be invented “has been invented. ” Charles H. Duell Commissioner of U. S. Office of Patents, urging President William Mc. Kinley to abolish his office, 1899 | | 3/16/2018 | * |
Don’t assume that the lines must pass through the center of the dots. | | 3/16/2018 | * |
Don’t assume that the line must be thin. | | 3/16/2018 | * |
Just to prove I can do it with two lines. | | 3/16/2018 | * |
Don’t assume that the paper must be flat. | | 3/16/2018 | * |
If you rip the paper into nine segments, you can stack them and poke your point through all at once. | | 3/16/2018 | * |
Don’t assume that you cannot crease the paper. | | 3/16/2018 | * |
Don’t assume that the lines cannot extend beyond the edge of the paper. | | 3/16/2018 | * |
Don’t assume that you cannot rip the paper. | | 3/16/2018 | * |
Is There A Problem? | From | * | | 3/16/2018 Evansville Courier and Press
Let’s move up the Value Chain Transactions Data Information Knowledge Decisions | | 3/16/2018 | * |
Content—without Context Searching for the word “Mercury” on the Web can provide search results such as-- Hg | | 3/16/2018 | * |
Simple problem: 4921 results in a typical search (e. g. “IBM Fixed Assets”) | | 3/16/2018 | * |
Evolution to Web Services Program the Web Innovation Browse the Web Services Text Files Web Pages FTP, E-Mail, Gopher Automation Presentation Connectivity TCP/IP Technology | | 3/16/2018 | * | HTML XML
XML stands for: e. Xtensible Markup Language Universally accepted method of exchanging information | | 3/16/2018 | * |
e. Xtensible Markup Language § ……is a meta markup language the World Wide Web Consortium (W 3 C) considers a universal standard for describing both structured data and the behavior of applications that process the language. | | 3/16/2018 | * |
What Is XML? § “XML is a platform-independent, self-describing, expandable, standard data exchange format | | 3/16/2018 | * |
XML is Platform Independent § Windows § § | Unix Macintosh Mainframe Linux | 3/16/2018 | * |
XML is Self-Describing § Example: § <DATE>July 26, 1998</DATE> § Describes the information, not the presentation § Format neutral | | 3/16/2018 | * |
XML is Expandable § Whereas HTML has a fixed set of tags § <H 1>, <B>, <PRE> § XML lets you create your own tags § <sugary-substance> § <Shakespearean-character> § <cash-equivalent> | | 3/16/2018 | * |
How does it work? § XML gives meaning to information through the use of tags <Customer> <Name>Liv A. Watson</Name> <Company>Edgar Online Inc. <Company> <Title>Director</Title> <Age>22</Age> </Customer> Caution. . …Just because something is <tagged>. . Does not mean it is accurate? | | 3/16/2018 | * |
What is ‘XML’? § What XML is Not § § § Not a religion. Not the solution to all world problems. Not a solution for all electronic commerce problems. § Not a solution to all legal-technology problems. § XML is a Tool § XML is a Really Cool (Powerful) Tool! § Like all tools, XML can be used wisely and unwisely. | | 3/16/2018 | * |
Why is XML so Important? Portable Vendor neutral Readable data format More flexible and easier to use than EDI All major software products are becoming “XML” enabled § Defacto standards for data exchange § Enabling new levels of interoperability § § § | | 3/16/2018 | * |
XML § Widely expected to reduce cost of publishing to the Net by as much as 50%. § And by next year … Gartner Group prediction 70% of all B 2 B transactions executed on the Web will be done using XML. | | 3/16/2018 | * |
Who defines the tags? § Tags are defined by industry consortiums § Each industry’s standard tags are commonly referred to as a taxonomy | | 3/16/2018 | * |
“Content in Context” (Industry-specific) Auto Industry Chemical Industry Publishing or Mythology Music Industry Aerospace Astronomy | | 3/16/2018 | * | <CAR-MODEL> <SYMBOL> <GOD> <RECORD-LABEL> <PROGRAM> <PLANET>
Who’s Building Taxonomies? | | 3/16/2018 | * |
Defines Tags | | 3/16/2018 | * |
| | 3/16/2018 | * |
Additionally… § Confirmed New Members (as of 15 November 2000): § § § | Deutche Bundesbank U. S. Department of Defense (DFAS) Dresdner Kleinwort Benson Nikkei (Nihon Keizai Shimbun) New River Practitioners Publishing Company National Center of Charitable Statistics Seattle Pacific University, Center for Professional Development Global Filings Business Wire Hong Kong Society of Accountants Innovision | 3/16/2018 | * |
XBRL International isin— gaining strength § XBRL activities occurring § § § § § § | United States Canada Australia China & Hong Kong Japan Malaysia New Zealand Singapore Taiwan Germany India Ireland Netherlands Nordic Federation (Denmark, Norway, Sweden) Spain Switzerland United Kingdom International Accounting Standards Council International Press Telecommunications Council International Standards Organization And on a global level through the— | 3/16/2018 | * |
How we are organized – US Jurisdictional Working Group Communications Christy Reichhelm (Microsoft) Domain Sergio de la Fe (KPMG) Education Neal Hannon (IMA) Jenia Gorfunkel (S&P) Liaison Zach Coffn (KPMG) Liv Watson (Edgar Online Inc) Specification David Vun Kannon (KPMG) Luther Hampton (e-Numerate) Strategy Louis Matherne (AICPA) Mike Willis (Pw. C) Tools Eric E. Cohen (Pw. C) Web site Geni Whitehouse (Navision) Process Mike Willis (PWC) Object | Chair Gary Gannon | 3/16/2018 | * |
XBRL Impact "The explosive growth of the Internet is not only changing the way companies conduct their business, it also promises to forever alter the way they communicate business performance. ” - CFO Magazine, February 2000 | | 3/16/2018 | * |
XBRL Documents § § § | XBRL XBRL XBRL | 3/16/2018 | * | for for for Financial Statements General Ledger Journal Entry Reporting Credit Reporting Performance Press Releases Risk Reporting Regulatory Filings Tax Filings Assurance Schedules Authoritative Literature “Business” Reporting
As Presented on the Web | | 3/16/2018 | * |
Who’s Embracing XML now? § Software developers Using XML as the core technology for new products § Database developers Building XML support into their products. § Industry groups Deciding how information should be shared. § Organizations Investigating how to tie their inter and intra company processes together. | | 3/16/2018 | * |
XBRL Support “I would like to see you develop valuation models that result in consistent, comparable and fair values of assets and liabilities. I would like to see you hone specific, but plain English definitions for the types of information you believe should be included in public disclosure. I would like to see you take your XBRL project a step further, providing account classifications for companies in common industries. In short, I challenge you to turn all of this data into meaningful information for investors. ” - Arthur Levitt, Chairman, U. S. Securities & Exchange Commission October 24, 2000, at the Fall Council of the AICPA (Las Vegas, Nevada) | | 3/16/2018 | * |
§ XML for Financial Reporting § Enables a dramatic improvement in the processing of financial reports § XBRL documents can be— § § § | Prepared efficiently Exchanged reliably Published more easily Analyzed quickly Retrieved by investors simply to enable smarter investments | 3/16/2018 | * |
Benefits § XBRL is: § NOT a new accounting standards but enhances the distribution and usability of existing financial statement information § Enabler and an extension for relational database functionality for all financial statement information | | 3/16/2018 | * |
Problems XBRL Addresses § Ineffective communication to investors § Inefficient aggregation and analysis § Inefficient creation of financial statements | | 3/16/2018 | * |
Why XBRL ? § Enable business reporting that leverages the Internet & XML § Effective access and analysis of business reports § Improve corporate communications with stakeholders | | 3/16/2018 | * |
Process Benefits: Lowering Financial Reporting Cost § Today’s external reporting processes § Rework and delay § Ad hoc and non repeatable § No path forward Who benefits Printed Financials Regulatory Filings Accounting System Explanatory Text Tax Return Third Party Information | Web Site Trade Filings | 3/16/2018 | * |
Process Benefits: Lowering Financial Reporting Cost Who benefits § Common interchange format and storage is good Printed information management practice Financials § Reduces redundancies & discrepancies § Repeatable processes using tools § A platform for continuous reporting Accounting System Explanatory Text Third Party Information | | 3/16/2018 | * | Regulatory Filings Web Site XBRL Documents Tax Return Trade Filings
XBRL: Interoperability & Multiple Uses G/L Package US GAAP Financial Statement In English ERP XBRL US GAAP Financial Statement In Dutch Custom Developed Systems XBRL US GAAP Financial Statement to Print Other Sources of Information XBRL Other Sources of Information | US GAAP Financial Statement to the Web | 3/16/2018 | * | Other Sources of Information US GAAP Financial Statement to Cell Phone
XBRL: Interoperability & Multiple Uses G/L Package US GAAP Financial Statement ERP XBRL Custom Developed Systems EDGAR Filing XBRL Other Sources of Information Tax Filing Bank Filing XBRL Other Sources of Information | Investors & Creditors | 3/16/2018 | * | Other Sources of Information Press Release XBRL Government News Agencies And Others
Once Every Event is tagged in XBRL… G/L Package IAS Financial Statement in German ERP XBRL Custom Developed Systems XBRL French Tax Filing Canadian Banking Filing Other Sources of Information XBRL Other Sources of Information | Investors & Creditors US GAAP Financial Statement In English | 3/16/2018 | * | Other Sources of Information EDGAR 10 k line item via Cell Phone XBRL Government News Agencies And Others
XBRL Working Model: Planned Specifications XBRL for G/L Journal Entry Reporting Processes Business Operations XBRL for Financial Statements Internal Financial Reporting XBRL for Business Event Reporting External Financial Reporting Trading Partners Financial Publishers and Data Aggregators Management Accountants Auditors Software Vendors | | 3/16/2018 | * | Investment and Lending Analysis XBRL for Tax Filings Companies Participants XBRL for EDGAR Filings Regulators Investors
What it is XBRL: not a Transaction Protocol § XBRL is merely a format to serialize complex, structured financial data: e. g. , statements, G/Ls. § Therefore, it cannot replace OFX, eb. XML, ANSI X. 12 Trans Set 821, OMG G/L Spec, . . . § Future message sets in those protocols could include XBRL tagged data if they need to send financial statements in the message body. § XBRL provides a framework and an AICPA approved vocabulary that can be extended to many other reporting frameworks. | | 3/16/2018 | * |
XBRL: not an accounting standard § Means of communicating § Current GAAP § Current practice § Flexible standard § Future standards § Future general practice | | 3/16/2018 | * |
XBRL Impact "Coming down the road are standards like XML and XBRL that take data handling a major step forward from HTML, the current web standard. With these new standards, plus those for accounting, it will be possible to scan a universe of corporate data across the web and extract, say, the chairman's report for all companies with a certain market cap, EBITDA, and gearing. … | | 3/16/2018 | * |
XBRL: A Fragment of a Raw Data Ø Raw Data in Spreadsheet… Company Line Item Label Year Value Coca Cola Co. Balance Sheet Current. Assets. Cashand Cash. Equivalents 1999 1611 Coca Cola Co. Ø Financial Statement Balance Sheet Current. Assets. Cashand Cash. Equivalents 1998 1648 Same Raw Data in XML (XBRL) Format <group> <group type="Current. Assets. Cashand. Cash. Equivalents"> <item period="1999">$1, 611 </item> <item period="1998">$1, 648 </item> </group> | | 3/16/2018 | * |
| | 3/16/2018 | * |
What software ‘sees’ is the differentiator and drives benefits (here is an example) | | 3/16/2018 | * |
![Importance of Reporting “ …[W]hat excites the CEO is the ability to know what](https://present5.com/presentation/74ed1184e1ad1e0b5b9dca7e2b193ec0/image-62.jpg "Importance of Reporting “ …[W]hat excites the CEO is the ability to know what")
Importance of Reporting “ …[W]hat excites the CEO is the ability to know what the business is doing at any given point in time, react quickly to market shifts and competitive threats and remain in tight control while empowering employees to make informed decisions more quickly. Year End Earnings Release Call August 10, 1999 | | 3/16/2018 | * | John Chambers Cisco CEO ”
Best Practice “ Virtual Close … has, in my The opinion, just as much impact on a company’s future success or lack thereof as the wellpublished e-commerce area. Year End Earnings Release Call August 10, 1999 | | 3/16/2018 | * | John Chambers Cisco CEO ”
XBRL Impact § “ … If Europe moves quickly to take up these standards, it could give them an attractive lead in the race to accessible and comparative key data that would stimulate investor interest. It would undoubtedly spawn a plethora of research tools that would be useful to both private and professional investors. ” § § - Investors Chronicle, August 9, 2000 | | 3/16/2018 | * |
XBRL and the Emergence of ‘e-Standards’ § E-Standards are fundamental § HTML is the standard that enabled the web’s first ‘Big Step’ § XML is the web’s next ‘Big Step’ § Over 200 XML-Based Specifications and Protocols exist, including— § Rosetta. Net – computer company supply chain and trading webs § OBI - Open Buying on the Internet - retail e-commerce § Fp. ML - Financial Products (Derivatives, Swaps, FX) § ACORD XML - Insurance industry information exchange standards derived from EDI. § UN/CEFAC = EBXML § XBRL is uniquely focused on financial reporting | | 3/16/2018 | * |
Standard. orgs (reporting vs ‘e’) Accounting / Auditing Reporting ü ü ü ASB IASC FASB IFAC SEC Territory Institutes CPAs participate / lead in these | | 3/16/2018 | * | ‘e-Business’ ü W 3 C ü OASIS; UN/CEFACT (ebxml) ü xml. org ü Rosetta. Net ü ACORD What about these?
The range of what is under development today………. . . “Horizontals” (Infrastructure) there are others…. . HR XBRL is uniquely focused on Etc. business reporting CRM CHEMX Fp. ML ACORD ANX Rosetta. Net “Verticals” (Industry Supply Chains) there are others……. | | 3/16/2018 | * |
XBRL Adds Reporting to E-Commerce Tax Regulators Investors Creditors Lenders Website Aggregators One way BUSINESS ERP CRM Transaction Creation 2 -way Suppliers | G/L Packages | 3/16/2018 | * | • Orders • A/P • Delivery • Orders • A/R • Delivery 2 -way Customers
XBRL Adds Reporting to E-Commerce Tax Regulators Investors Creditors Lenders Website Aggregators One way XBRL BUSINESS G/L Packages ERP CRM BUSINESS REPORTING Transaction Creation 2 -way Suppliers • • (e-)Commerce • • Orders A/P • Delivery Orders A/R • Delivery OTHER XML INITIATIVES | | 3/16/2018 | * | 2 -way Customers
What is eb. XML § Electronic business XML - eb. XML § Joint effort of the United Nation/CEFACT and OASIS § “Create a Single Global XML Framework Solution” § 18 month project | | 3/16/2018 | * |
eb. XML § A global electronic market place where enterprises of any size, anywhere can: | § Find each other electronically § Conduct business through the exchange of XML based messages § Using standard message structures § According to standard business process sequences § With clear business semantics § According to standard or mutually agreed trading partner agreements § Using off the shelf purchased business | 3/16/2018 | * |
Main eb. XML concepts § Business Messages – Expressed in XML § Business Processes – Defined in UML, Expressed in XML § Business Service Interface – Handles one role in a business process – Expressed in XML § Trading Partner Agreement – Specifies protocols properties required for two specific business service interfaces to talk to each other – Expressed in XML § Transport and Routing Layer – Moves the actual XML data between business service interfaces | | 3/16/2018 | * |
Benefits § Reduces Cost / Enhances Revenue § Improves Financial Reporting § Improves Audit Quality § Improves Client Satisfaction | | 3/16/2018 | * | 05 Audit. scm
XBRL - What Key XBRL Components § XBRL / XML Specification (XBRL. org) § XBRL hierarchical vocabulary (jurisdiction/industry) § Style Sheets (preparer) § XBRL enabled tools (market) § Global architecture/technology § Dictionary of terms by jurisdiction/industry sector | | 3/16/2018 | * |
Key to our Success Ø Market driven model § Start simple, be inclusive Ø Ø | Broad supply chain participation Members support XBRL Members do not compete on the “framework” Build structure & systems to support open community & market development | 3/16/2018 | * |
![On the Independent Audit “[T]he audit remains rooted in historical reviews while transactions are](https://present5.com/presentation/74ed1184e1ad1e0b5b9dca7e2b193ec0/image-76.jpg "On the Independent Audit “[T]he audit remains rooted in historical reviews while transactions are")
On the Independent Audit “[T]he audit remains rooted in historical reviews while transactions are increasingly processed in a real-time manner. § … We believe real-time auditing is not only possible, but it is necessary for the independent audit to survive in the information age. ” - Emerson’s 2000 Big Five Annual Report, p. 14 | | 3/16/2018 | * |
Steps in Technology Acceptance Simplification/Tools Taxonomy Visionaries | | 3/16/2018 | * |
Research Issues Financial Accounting q How will XBRL cope with reporting on intangibles? q How are we going to handle comparability? Across industries? Across countries? q What is the impact of the availability of “real time” data on decision making for a larger group of end users? q What are the characteristics of adopting firms? Voluntary disclosure/dissemination. q Will early adopters have a “halo” effect? q What will be the impact of “faster, cheaper, better” reporting on securities markets? | | 3/16/2018 | * |
The Internet Changes Everything § Preparers § Get hold of your business and demonstrate your value. § Auditors § Keep audited financial reporting relevant. § Intermediaries § Play a role or get bypassed. § Analysts § Add value or lose value. § Creditors § Web-enable or lose customers. § Investors § Sort through the ocean of information to make good decisions | | 3/16/2018 | * |
The 21 st Century Annual Report (ICAEW 1998) | | 3/16/2018 | * |
The XML Puzzle XML Document Core Schema | | 3/16/2018 | * | Industry Specific Vocabularies Company Specific Vocabulary Transformatio n Tools
How XML Works Improves the way companies -- and applications -- share information Enjoys strong industry and vendor support | | 3/16/2018 | * |
Benef its? | | 3/16/2018 | * |
Financial Institutions—and their Users § SMALL BUSINESS provides FINANCIAL INSTITUTION with their information in XBRL and receives loan approval in less than a day instead of two days—or two weeks. Average Time for Loan Processing— 1. 75 days Value-added Analysis and Decision-making? 90% + time spent on Mechanics <10% More Time for Analysis. XBRL? Analysis => Less Risk With => Better Or Mechanics Analysis Process more loans in the same amount of time | | 3/16/2018 | * |
Technology enables change Producer & Creator Client & Consumer Business Opportunities Business Issues Assurer & Advisor IS Consulting Internal Control Applications Financial Applications Enabling Technologies PCs
Technology enables change Producer & Creator Client & Consumer Business Opportunities Business Issues Applications Enabling Technologies Assurer & Advisor ? ? Data Centric New Reporting Systems XBRL XML
XBRL Working Model: Supply Chain & Beneficiaries Today XBRL for Financial Statements Processes Business Operations Internal Financial Reporting External Financial Reporting Financial Publishers and Data Aggregators Companies Participants Trading Partners Management Accountants Auditors Software Vendors | | 3/16/2018 | * | Investment and Lending Analysis Investors Regulators
Benefits to Today's Users § 1. Reduce cost of analyzing and reporting financial information § 2. Increase speed and efficiency of business decisions 3. Enhance the distribution and access of existing financial statement information 4. More readily exchanged 5. Increase and enhance analysis | | 3/16/2018 | * |
Benefits § 1. Reduce cost of analyzing and reporting financial information § 2. Increase the speed and efficiency of business decisions § 3. Enhance the distribution and usability of existing financial statement information | | 3/16/2018 | * |
Example: Cost Reduction § International Subsidiaries: § Large multi-national corporation uses XBRL to quickly roll–up, analyze and publish the financial statements of numerous subsidiaries— § in different countries § with different languages § using different GAAP § on different computer systems | | 3/16/2018 | * |
Benefits § 1. Reduce cost of analyzing and reporting financial information § 2. Increase the speed and efficiency of business decisions § 3. Enhance the distribution and usability of existing financial statement information | | 3/16/2018 | * |
Example: Efficient Decisions § Major mutual fund company feeds XBRL -ized information to customers to differentiate their funds as more objective and reliable investments § An investor uses XBRL to compare the financials for a range of companies— § Belonging to different revenue levels § Located within an industry sector § Along multiple analytical criteria | | 3/16/2018 | * |
Benefits § 1. Reduce cost of analyzing and reporting financial information § 2. Increase the speed and efficiency of business decisions § 3. Enhance the distribution and usability of existing financial statement information | | 3/16/2018 | * |
Example: Credit § Loan Approval: § Small Business provides Bank with their financial information in XBRL and receives loan approval in 1 minute instead of 2 days § Credit Approval: § Company approves customer credit request with automated assessment processes facilitated by XBRL § Line of Credit: § Company provides capital markets with financial information in XBRL and receives expedited line of credit | | 3/16/2018 | * |
App to fin rep XBRL Taxonomies Under Development Ø Commercial and Industrial Companies, US GAAP Published Ø Federal Departments, US Ø Mutual Funds, US Ø Financial Institutions, US Ø Commercial and Industrial, IASC Ø Commercial and Industrial, German GAAP Ø Bank Call Reports - FDIC | | 3/16/2018 | * |
How Do You Get There? Needs Assessment Design Solution/Business Plan Training & Education Implementation | | 3/16/2018 | * |
Does XML Shortcomings? Not a replacement for integration and middleware tools There are many different standards among industries Lots of Hype, not a solution for everything Standards still evoloving But, you can’t wait while the standards evolve…. | | 3/16/2018 | * |
XBRL Development & Adoption
Additional Education Sources § § § § | www. xbrl. org - Student Competition www. xml. org www. ebxml. org www. w 3. org www. rosettanet. org www. ibm. com/developer/xml www. microsoft. com/industry/biztalk | 3/16/2018 | * |
So when will this happen? ? A. Never. B. After I retire. C. Before I retire but too late for me to have to worry about it. D. Sooner than I want to admit, but I still have enough time to procrastinate. E. Next five years. F. Next two to three years. | | 3/16/2018 | * | quiz
When Will It Reach Critical Mass? § “The phonograph is of no commercial use” - (Thomas Edison, 1880) § “Everything that has been invented” - ( Charles Duel, Director US Patent Office, 1899) § Who the hell wants to hear actors talking? ” - (Harvey Warner, 1927) § “I think there is a world market for about five computers” - (Thomas J Watson, Chairman, IBM, 1943) § There is no reason for any individual to have a computer in their home” - (Ken Oloson, President of Digital Equipment Corp. , 1977) § “ 640 k ought to be enough for anyone” - (Bill Gates, 1981) | | 3/16/2018 | * |
When Applications Talk to Each Other… | | 3/16/2018 | * |
Final Thought……. . Change is not what it used to be…. . Change has become a process; it’s become a permanent part of the external environment | | 3/16/2018 | * |
Summary § FASTER § BETTER § CHEAPER § Our profession will have to follow technology and record business activity in an real-time mode. | | 3/16/2018 | * |
Concluding Remarks…. . | | 3/16/2018 | * |
To download slides………. www. edgar-online. com/xbrl/XMLXBRL_Long_Version. ppt EDGARONLINE ® | | 3/16/2018 | * | SM
Questions ? Liv A. Watson Edgar-Online Inc E-Mail: Lwatson@Edgar-Online. com Phone: (812) 499 -8149 EDGARONLINE ® | | 3/16/2018 | * | SM
What is the Bryant College XBRL Educational Resource Center? § An international resource for the business and academic community alike § A Website with reference material and news § Sponsors of the Annual XBRL Academic Competition § Sponsors of Business Reporting and Data Assurance Conference § Provides consulting support to area businesses | | 3/16/2018 | * |
Agenda § Introduction: Mike Willis Pricewaterhouse. Coopers | | 3/16/2018 | * |
Business Supports XBRL § Microsoft posts 1 st and 2 nd quarter financials in XBRL § Reuters | | 3/16/2018 | * |
Скачать презентацию XBRL Meets the Needs of Business April 19
74ed1184e1ad1e0b5b9dca7e2b193ec0.ppt