TAILIEUCHUNG - Lecture Accounting information systems: Basic concepts and current issues (3rd edition): Chapter 9 - Robert L. Hurt

Chapter 9 - XBRL, after studying this chapter you will be able to: Define the following terms as they relate to XBRL: extensible, specification, taxonomy, namespace, and instance document; explain the history and structure of XBRL; discuss ways XBRL can benefit organizations; identify software tools for creating XBRL-tagged documents; discuss internal control issues for XBRL. | Chapter 9 XBRL Outline Expected outcomes Purpose and nature of XBRL Terminology Benefits Risks and internal controls Tagging Expected outcomes Define the following terms as they relate to XBRL: extensible, specification, taxonomy, namespace, instance document. Explain the history and structure of XBRL. Discuss ways XBRL can benefit organizations. Identify software tools for creating XBRL-tagged documents. Discuss internal control issues for XBRL. Purpose and nature of XBRL XBRL is a tool for tagging (labeling) financial data. It provides context for those data; ., allows them to be interpreted more easily. Important ideas Open source Software & hardware independent Not a new set of GAAP Required for SEC filings Can be expanded / extended by virtually anyone Purpose and nature of XBRL XBRL International Not-for-profit consortium of over 600 organizations worldwide Builds XBRL language Promotes & supports its adoption Terminology Extensible XBRL will never be “finished.” It can be extended, within certain guidelines, through the creation of new tags. Specification XBRL is part of a larger family of tagging languages known as XML (extensible markup language). Thus, XBRL is a specification of XML. Terminology Taxonomy The basic organizational unit of the XBRL language. Taxonomies are sets of tags such as those shown on the right. US GAAP taxonomy 2009 CL China Listed taxonomy Global Ledger taxonomy IFRS General Purpose taxonomy 2008 Terminology Namespace The Internet address (URL) where an XBRL taxonomy “lives.” Namespaces must be declared at the beginning of an XBRL document so computers know where to go to find the meaning of tags. Terminology Instance document A document, such as a balance sheet, properly formatted with XBRL tags. In the SEC’s EDGAR database, instance documents are labeled “interactive data.” Terminology Microsoft’s income statement from its 10-Q. This document was generated from an XBRL instance document. Terminology .

• Kế toán - Kiểm toán
• Accounting information systems
• Lecture Accounting information systems
• Information systems
• Instance document creation
• Internal control
• Structure of XBRL
• Accounting information systems
• Lecture Accounting information systems
• Hệ thống thông tin kế toán
• Accounting information
• Control information
• Information systems controls
• Information security
• System reliability
• Accounting system
• Systems development life cycle
• Systems design
• Value of information
• Business process
• Business process cycles
• Systems development
• Systems analysis
• Auditing computer
• Auditing process
• Privacy controls
• Processing integrity
• Availability controls
• Financial Accounting
• Principles of financial accounting
• Fundamental system principles
• Accounting systems
• Production cycle
• Human resources management
• General ledger
• AIS development strategies
• Reporting Systems
• Accounting information system
• AIS super system
• Computer accounting
• System security
• The accountant
• Information technology
• Documenting accounting information systems
• Data modeling
• Enterprise resource planning systems
• ERP systems
• Value chain
• Supply chain
• Decision structure
• Control frameworks
• Internal controls
• COBIT framework
• Accounting cycle
• Transaction processing
• Control environment