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XBRL For Dummies.pdf
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可扩展商业报告语言是基于互联网、跨平台操作,专门用于财务报告编制、披露和使用的计算机语言,基本实现数据的集成与最大化利用,会计信息数出一门,资料共享,是国际上将会计准则与计算机语言相结合,用于非结构化数据,尤其是财务信息交换的最新公认标准和技术。通过对数据统一进行特定的识别和分类,可直接为使用者或其他软件所读取及进一步处理,实现一次录入、多次使用。
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Get More and Do More at Dummies.com
®
To access the Cheat Sheet created specifically for this book, go to
www.dummies.com/cheatsheet/xbrl
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
‰
XBRL
®
For Dummies
®
Published by
Wiley Publishing, Inc.
111 River Street
Hoboken, NJ 07030-5774
www.wiley.com
Copyright © 2010 by Wiley Publishing, Inc., Indianapolis, Indiana
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
by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, except as permit-
ted under Sections 107 or 108 of the 1976 United States Copyright Act, without either the prior written
permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the
Copyright Clearance Center, 222 Rosewood Drive, Danvers, MA 01923, (978) 750-8400, fax (978) 646-8600.
Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley
& Sons, Inc., 111 River Street, Hoboken, NJ 07030, (201) 748-6011, fax (201) 748-6008, or online at http://
www.wiley.com/go/permissions.
Trademarks: Wiley, the Wiley Publishing logo, For Dummies, the Dummies Man logo, A Reference for the
Rest of Us!, The Dummies Way, Dummies Daily, The Fun and Easy Way, Dummies.com, Making Everything
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.
LIMIT OF LIABILITY/DISCLAIMER OF WARRANTY: THE PUBLISHER AND THE AUTHOR MAKE NO
REPRESENTATIONS OR WARRANTIES WITH RESPECT TO THE ACCURACY OR COMPLETENESS OF
THE CONTENTS OF THIS WORK AND SPECIFICALLY DISCLAIM ALL WARRANTIES, INCLUDING WITH-
OUT LIMITATION WARRANTIES OF FITNESS FOR A PARTICULAR PURPOSE. NO WARRANTY MAY BE
CREATED OR EXTENDED BY SALES OR PROMOTIONAL MATERIALS. THE ADVICE AND STRATEGIES
CONTAINED HEREIN MAY NOT BE SUITABLE FOR EVERY SITUATION. THIS WORK IS SOLD WITH THE
UNDERSTANDING THAT THE PUBLISHER IS NOT ENGAGED IN RENDERING LEGAL, ACCOUNTING, OR
OTHER PROFESSIONAL SERVICES. IF PROFESSIONAL ASSISTANCE IS REQUIRED, THE SERVICES OF
A COMPETENT PROFESSIONAL PERSON SHOULD BE SOUGHT. NEITHER THE PUBLISHER NOR THE
AUTHOR SHALL BE LIABLE FOR DAMAGES ARISING HEREFROM. THE FACT THAT AN ORGANIZA-
TION OR WEBSITE IS REFERRED TO IN THIS WORK AS A CITATION AND/OR A POTENTIAL SOURCE
OF FURTHER INFORMATION DOES NOT MEAN THAT THE AUTHOR OR THE PUBLISHER ENDORSES
THE INFORMATION THE ORGANIZATION OR WEBSITE MAY PROVIDE OR RECOMMENDATIONS IT
MAY MAKE. FURTHER, READERS SHOULD BE AWARE THAT INTERNET WEBSITES LISTED IN THIS
WORK MAY HAVE CHANGED OR DISAPPEARED BETWEEN WHEN THIS WORK WAS WRITTEN AND
WHEN IT IS READ.
For general information on our other products and services, please contact our Customer Care
Department within the U.S. at 877-762-2974, outside the U.S. at 317-572-3993, or fax 317-572-4002.
For technical support, please visit www.wiley.com/techsupport.
Wiley also publishes its books in a variety of electronic formats. Some content that appears in print may
not be available in electronic books.
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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