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Module 1 Learning Objectives

    Provide a comparison of different reporting formats, from paper to electronic presentation and description.
    Present the idea, benefits, and challenges of electronic business reporting.
    Introduce eXtensible Business Reporting Language (or XBRL) as an electronic standard for exchange of business information

Topics Covered Module 1

    1.1: Business Reporting - Purpose and Challenges
    1.2: Idea and Key Benefits of Electronic Reporting
    1.3: Various Electronic Data Exchange Formats and Advantages of Standards
    1.4: XBRL as an Electronic Business Reporting Standard

Module 2 Learning Objectives

    Understand the origin, history, development process, maintenance, and governance of the eXtensible Business Reporting Language (XBRL) standard.
    Discuss the functionalities of the XBRL standard.
    Report the real application of XBRL in international projects, in different reporting scenarios.
    Identify the inputs needed for developing the XBRL taxonomy.

Topics Covered in Module 2

    2.1: Development and Maintenance of XBRL
    2.2: Flexibility of Application: Key XBRL Implementations
    2.3: Introduction to the Application of XBRL for the Exchange of Annual Reports

Module 3 Learning Objectives

    Understand how XBRL enables the tagging of any piece of financial information.
    Describe the general architecture of XBRL and its main components: Taxonomies and instance documents.
    Identify the link between taxonomies and instance documents.
    Know the process of creating a report based on taxonomies.

Topics Covered in Module 3

    3.1: XBRL as a Markup Language for Business Data
    3.2: XBRL Architecture and Its Key Components: Dictionary and Report
    3.3: XBRL Taxonomy as a Dictionary of Business Concepts

Module 4 Learning Objectives

    Understand the basics of data modeling for eXtensible Business Reporting Language (XBRL) taxonomies development.
    Explain the building blocks of XBRL: Declaration of concepts, relationship layers, and others.
    Identify how to browse XBRL taxonomies and their content.
    Understand the functions of various linkbases available in XBRL taxonomies.
    Explain the architecture of XBRL instance documents.
    Identify the differences and similarities between XBRL and XML and their comparative value for business reporting.
    Outline the architecture and functionality of XBRL extensions

Topics Covered in Module 4

    4.1: Introduction to Data Modeling in XBRL
    4.2: Organization of the XBRL Taxonomy: Schema and Linkbases
    4.3: Functions and Types of Linkbases: Purpose of Application and Content
    4.4: Impact of Linkbases on the Content of Instance Documents
    4.5: Instance Documents
    4.6: Comparison of the Value of XBRL and XML for Business Reporting
    4.7: General Architecture and Functionality of XBRL Extensions

Module 5 Learning Objectives

    Understand the Electronic Business Reporting Supply Chain (eBRSC).
    Find out about the key phases and functions of eBRSC.
    Understand the types and roles of eXtensible Business Reporting Language (XBRL) software for eBRSC.

Topics Covered in Module 5

    5.1: Key Phases and Functions of eBRSC
    5.2: Functional Role of XBRL Software in eBRSC