XBRL for Dummies (ISBN - 0470499796).pdf - For Dummies E-Book Collection (Revised) - obieq

M a k i n g E ve r y t h i n g E a s i e r !

Learn to:

• Understand XBRL and its implications for

your organization

• Plan for XBRL implementation and set

action-oriented agendas

• Adapt existing US GAAP and IFRS financial

information into the XBRL format

• Make sense of XBRL using simple,

hands-on exercises

Charles Hoffman, CPA

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XBRL ®

FOR

DUMmIES

‰

by Charles Hoﬀ man, CPA, and

Liv Apneseth Watson

with Marc van Hilvoorde; Christine Tan, PhD;

Raynier van Egmond; and Eiichi Watanabe

XBRL ® For Dummies ®

Published by

Wiley Publishing, Inc.

111 River Street

Hoboken, NJ 07030-5774

www.wiley.com

Published by Wiley Publishing, Inc., Indianapolis, Indiana

Published simultaneously in Canada

No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or

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Easier, and related trade dress are trademarks or registered trademarks of John Wiley & Sons, Inc. and/

or its af liates in the United States and other countries, and may not be used without written permission.

XBRL is a registered trademark of XBRL International, Inc. All other trademarks are the property of their

respective owners. Wiley Publishing, Inc., is not associated with any product or vendor mentioned in this

book.

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Library of Congress Control Number: 2009937276

ISBN: 978-0-470-49979-5

Manufactured in the United States of America

10 9 8 7 6 5 4 3 2 1

About the Authors and Contributors

Charles Hoffman: Charlie (Tacoma, Washington, United States), a certi ed

public accountant (CPA), is credited as being the Father of XBRL. He was

co-editor of the rst ever XBRL taxonomy and played major roles in creating

both the International Financial Reporting Standards (IFRS) and United States

Generally Accepted Accounting Standards (US GAAP) XBRL taxonomies.

He was a major contributor to the following: XBRL 2.1 speci cation, XBRL

Dimensions speci cation, Financial Reporting Taxonomies Architecture

(FRTA), and Financial Reporting Instance Standards (FRIS). Prior to his

involvement with XBRL, Charlie served as an auditor for what was then Price

Waterhouse, nancial of cer for a number of companies, and 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 magazine as one of the 100 most in uential people in the accounting

profession. In 2006, Charlie received the AICPA Special Recognition Award

for his pioneering role in the development of XBRL. Charlie is a graduate

of Paci c Lutheran University (BA and MBA), and in 2007, he received the

Distinguished Alumnus Award from PLU for his efforts in creating XBRL.

Currently, Charlie is Director of Innovative Solutions for UBmatrix LLC. He

maintains a blog about XBRL at http://xbrl.squarespace.com .

Liv Apneseth Watson: Liv (New York City, New York, United States) is one

of the founders of XBRL International and serves on the XBRL International

Steering Committee and as Vice Chairman of XBRL International. She has

also played a number of leadership roles with XBRL US. Currently, Liv is

a member of the Board of Director of IRIS India Business Services Private

Limited. Prior to joining IRIS, Liv was the Vice President of Global Strategy at

EDGAR Online Inc. [NADAQ: EDGR] where she was responsible for developing

EDGAR Online’s International business development strategy. Liv has presented

XBRL to a wide range of audiences, from international standards bodies to

Fortune 1000 companies, and speaks with authority about its bene ts,

potential applications, and broad adoption. Liv authored one of IMA’s

most successful CPE courses, “Accounting System Technology for the 21st

Century.” She has also authored several published articles on future trends

of the profession for international publications and journals, including

Harvard Business Review and Strategic Finance and writes a monthly column

of nancial and business reporting trends for CPA2Biz .

Marc van Hilvoorde: Marc (Oosteind, Netherlands) is a Chartered

Accountant (CA) and a Certi ed Information Systems Auditor (CISA) in the

Netherlands. He has performed duties in the elds of nancial and IT auditing

and consultancy work for PricewaterhouseCoopers and KPMG. His knowledge

of XBRL and standards-based reporting has involved him in leading roles

in some of the major XBRL implementations, including the Netherlands

Taxonomy Project. As the technical project manager, Marc and his team

were responsible for the development and delivery of the Dutch national

taxonomy. Marc was involved in the development of XBRL as member of the

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