Resources

The CodeXBRL open source tools can be used for different internal and external purposes. Here are some use cases for which CodeXBRL functions are currently being used:

1. Generation of XBRL instances from detailed data, like trial balances and journal entries
2. Reconciliation of different “views” of financial statements or other summarized data expressed with XBRL taxonomies or XML Schema
3. Drill up/down/around from summary data to the underlying detail
4. “Flat XML” interface to export/import XBRL data in non XBRL enabled applications, simple to implement and optimized for the XBRL data model
5. Audit trail

These resources provide some background on XBRL for financial reporting (XBRL FR), XBRL’s Global Ledger (XBRL GL) and other relevant standards as well as documentation on some of the use cases listed above.

XBRL FR

XBRL International website – XBRL FR section

How To make Your Data Interactive - Approaches to XBRL implementation: Bolt-on, Built-in and Deeply Embedded

XBRL FR instance generation from underlying detail and reconciliation between different “views” of financial statements: the Convergence Assistant

XBRL GL

XBRL International website – XBRL GL section

GaLaPaGoS – Global Ledger Practices Guide for Study – Best practice annotated XBRL GL instance documents and other resources, including the webcasts of the XBRL GL Working Group outreach calls

Public Working Draft of the Summary Reporting Contextual Data (SRCD) module of XBRL GL, which standardizes the link between detailed data and XBRL taxonomies/XML Schema. The SRCD module is the base of many functionalities offered by CodeXBRL

White paper: “XBRL: What’s In It For Internal Auditors”, The Institute of Internal Auditors, March 2009.

Get started with XBRL GL -  Various demos on how to use XBRL for internal purposes, including Project Nunavut, the power of Google Search for enterprise data search made easy