Introduce XBRL To Business Students

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Publicat a:American Journal of Business Education (Online) vol. 5, no. 3 (2012), p. 319
Autor principal: Corkern, Sheree M.
Altres autors: Morgan, Mark I.
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The Clute Institute
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100 1 |a Corkern, Sheree M. 
245 1 |a Introduce XBRL To Business Students 
260 |b The Clute Institute  |c 2012 
513 |a Feature 
520 3 |a This paper informs business instructors and educators about XBRL (Extensible Business Reporting Language) so that they can introduce it to their students and expand their students' understanding of how it relates to the accounting profession. Even though the financial community has entered a new age with this standardized reporting language, many business educators and even accountants old and new to the profession are not informed about XBRL nor have an idea of its potential benefits. With this paper, educators and students can learn the definition of XBRL, its history, and its current uses. The information educates the reader about the evolution of XBRL over the past two decades as well as its benefits so readers can become aware of the value of this now-worldwide application. The paper includes the SEC and FDIC adoption of this computer language as an international standard that aims to improve the speed, accuracy, and transparency of business reporting. [PUBLICATION ABSTRACT] 
653 |a Extensible Business Reporting Language 
653 |a Financial statements 
653 |a Business education 
653 |a Regulation of financial institutions 
653 |a Financial reporting 
653 |a Accounting 
653 |a Taxonomy 
653 |a Software 
653 |a Students 
653 |a Extensible Markup Language 
653 |a Teachers 
653 |a Bar codes 
653 |a Standardization 
653 |a Regulatory agencies 
653 |a Business Education Teachers 
653 |a Financial Audits 
653 |a Test Format 
653 |a Word Processing 
653 |a Educational Technology 
653 |a Electronic Equipment 
653 |a Annual Reports 
653 |a Computer Oriented Programs 
653 |a Coding 
653 |a Computer Software 
700 1 |a Morgan, Mark I. 
773 0 |t American Journal of Business Education (Online)  |g vol. 5, no. 3 (2012), p. 319 
786 0 |d ProQuest  |t ABI/INFORM Global 
856 4 1 |3 Citation/Abstract  |u https://www.proquest.com/docview/1418444345/abstract/embedded/J7RWLIQ9I3C9JK51?source=fedsrch 
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856 4 0 |3 Full text outside of ProQuest  |u http://eric.ed.gov/?id=EJ1056210